It's probably a little bit of both. I would say one of the biggest factors historically, though, has been the length of time it takes to write off the capital equipment you're investing in, ICT or otherwise. Until a few years ago, we didn't have an accelerated system, so it was taking upwards of 13 years to write off investment in new equipment. If you're talking about ICT technology, that's a long time to go before you can write off and then reinvest in technology. In the U.S. they had a much shorter cycle on that, and it allowed them to accelerate. So that probably would have a significant investment.
Maybe Martin could correct me on this. I haven't seen data over the last couple of years since Canada introduced its temporary ACCA writeoffs for a two-year window. I'll be really interested to see whether or not, over the last four years since that has been in place, there has been a shrinking of that window. I think that will be pretty critical once we see some of that data come out.