I'll take a first crack at that question, Mr. Masse.
First of all, I'm here to represent the downstream component of the sector. That's the refining and supply, and in some cases the retail component of the business. That's very much a manufacturing industry, and certainly that component of the industry enjoys the same level of taxation and the same level of investment tax credits, etc., as any other manufacturing industry enjoys.
Some of our members are not integrated member companies. In fact two of the largest refiners in Canada are refiners only. They do not have an integrated business model. They do not have upstream assets.
From the perspective of the refining component of the industry, this is an industry that's treated the same with respect to tax treatment and subsidies as any other component of the manufacturing sector.