SR and ED is still available to small and medium-sized enterprises, and many are taking advantage of it. The challenge, I think, is how the criteria are applied to those small and medium-sized enterprises and their ability to navigate those criteria and conform to what the Canada Revenue Agency is asking for, which can be different from one agent to another. I think there needs to be more consistency in the system.
My earlier comments were that if you want to make SR and ED a more accessible program and bring back some of the research and development spending, you would have to move back to what the original arrangements were, which a larger business could take advantage of. The automotive companies in Windsor, for example, would be able to take advantage of it if we were to revert back to the old rules.