I can answer the question.
I walked through the valley of death myself. I nearly died of thirst. I am convinced that the tax credit for commercialization is simply an extension of an existing program. The idea is to make commercialization expenses eligible. We limit them only to the workforce involved in commercialization. Plane tickets are not included. It should not become a free for all.
Something in particular helped my company develop technologies. We knew that one program, regardless of the political party in power, would endure. A market cannot be developed in a year. The process can take 10 years. An initial unit that works must be created. After that, people will get involved. It's expensive.
As my friend Denis Leclerc said, it's more expensive to maintain a good invention than to create it. So many programs have been created in Canada to support innovation. There are grants and loans, such as SDTC's follow-on funding program. There are also tax credits, as well as federal, provincial and municipal grants in some cases. But nothing is available for commercialization. Our work is not done. Our knowledge economy must be created. A permanent tool is missing.