I have to disagree with your comment that the oil and gas industry has tax advantages over other industries. You specifically mentioned the accelerated capital cost allowance. That was something the oil sands industry had. It was eliminated and is being phased out as a result of Budget 2007. It was something that only the oil sands industry would have taken advantage of. And the accelerated capital cost allowance is really just a way of deferring taxes. You don't get a tax break as a result; it's a tax deferral.
Right now, the corporate income tax rate for the oil and gas industry is the same as that of all the other industries. The capital cost allowance is heading in the same direction as that of all the other industries. In fact, the manufacturing and processing industry is getting an advantage right now in terms of the special two-year accelerated capital cost allowance, because of the economic crisis. This is a stimulus for manufacturers and processors that the oil and gas industry is not privy to at this time.