In our report, we recommended that the legislative changes included in Bill C-45 be set out in a separate bill. In our opinion, this is a fundamental change to the tax treatment of R&D and it should be treated as such. I imagine that, in a private member's bill, it would have been studied by the appropriate committee.
Having said that, I nevertheless hope we will have the opportunity to discuss this before the Finance Committee, if we are invited to appear there.