I'll give two very tangible examples.
One, as you mentioned, comes from budget 2022, and that is a patent box regime. Again, this is something that many other countries do very well. The idea is that you are taxing commercialized technologies that are developed here in Canada at a lower corporate tax rate to really encourage those patents. This is something that we should get up and running as soon as possible.
Another idea, which Israel does quite effectively, is a payback clause in terms of IP. When a company decides to offshore or sell technology that has been publicly invested in by Canadian taxpayers, there would be an obligation to repay that investment back to taxpayers, typically at a multiple of two or three times, just as a private sector investor would expect. Again, the idea is really to stimulate opportunities to protect that intellectual property and create that wealth over time.