Yes. Actually, IRAP is interesting, because the company really has the IP. In every case that's the circumstance. NRC retains a bit of a hook so that companies can't just flip it internationally and that sort of thing—i.e., they actually have to live up to the “benefit to Canada” deal they kind of cut going in—but it's a contractual obligation as opposed to an ownership obligation.
On October 30th, 2012. See this statement in context.