In our sector, and in the manufacturing sector in general, when say technology investments, we are talking first of all about investment in machinery and equipment. Many R&D expenditures are increasingly incurred for equipment specific to this concept of telecommunications products, whether it be high performance computers or cloud computers. This is machinery and equipment used to conduct R&D. It is often considered as capital.
Under the SR&ED program, if equipment is used to conduct R&D more than 50% of the time, you are entitled to tax credits. That also has an impact on production because the equipment may perhaps be used to conduct R&D and may wind up on the production line two years later.
For part of our sector, the manufacturing sector, which operates to a large degree in product refinement and the processing of natural resources, this is even more important. Two companies in the mining sector—you will be reading this in the newspapers—will be putting in place what are called pilot plants, which will test new ways of processing ore, for example. In that case, we are talking about capital that will be far more than just machinery and equipment. We are talking about buildings, land, about that type of equipment.