Thank you, Mr. Vincent.
I don't think you will find any manufacturer who will be critical of the reduction in taxes. What you will find are manufacturers saying that we need to look at ways in which manufacturers who are not paying taxes because they aren't profitable today are able to benefit as well.
Mr. Myers alluded to one proposal that's been made, particularly in the automotive sector. And I think the government should be looking at steps we can take to ensure that those people who are not profitable today have the opportunity to take advantage of some of the reductions and to use them to leverage their way back to economic health.
Another area is clearly the SR and ED tax credits. By moving to refundability in the SR and ED tax credits, we would give a much greater incentive to people to make the important investments in innovation that are critical to ensuring our success in the future. So you're absolutely right in suggesting that there are players within the manufacturing sector, but also in other areas, who don't benefit directly from tax reductions and who need some other measures put in place to assist them.
The argument I would make is that we need to be looking broadly at what sorts of measures we can put in place that will be of assistance to industry across the board.