Thank you for your question.
First of all, we know that with the SR&ED program, Canada has practically the most generous plan in the world if you consider its population. We are among those who invest the most in terms of direct assistance in this area.
If we compare ourselves to other OECD countries, however, we see that we rank 18th with regard to private investment. So there is an obvious problem of return on investment compared to the investment made from public funds. This is why we asked Tom Jenkins and his group of experts to take a look at the issue. They produced a report and recommended that we make some adjustments. One of these adjustments was to review the tax credit for research and development. As I said, this measure was part of the 2012 budget.
As for the technical calculation, the Minister of Finance handles that aspect. However, the Jenkins report contains some other interesting conclusions. We continue to study and evaluate them.