Perhaps you are more familiar with the program details than I, but I had understood that a company that was incorporated in Canada—Pratt & Whitney Canada is a good example, I believe—is as entitled to tax credits as a company such as CAE or Bombardier, which has its headquarters and largest financial base in Canada.
Private companies—private in the sense that they are not listed on the Toronto or New York stock exchanges—are entitled to a refund. A large private company conducting research would be automatically entitled to a refund. It would be good, I think, to harmonize the program as a whole to make things easier for companies and to make sure that they get this money back.
To give you an idea, there are companies with whom we have worked that no longer bother filling out the forms because they say that it is not worth it, because they will never get that money back. However, this forms part of the basis on which companies deciding to conduct R and D make their decisions.