A major change was implemented in 2013, relating to the treatment of eligible expenditures in the SR&ED program. Since then, not all capital expenditures are eligible. This is a major change, especially in the case of a project where big expenditures are required, and especially at a stage when there is a jump in expenditures. When you go from a pilot project to a precommercialization plan, your expenditures increase by a factor of 20. Your capital requirements become extremely high and, if there is no system to facilitate this development, it will not happen. So, it is very important.
Look at what happened with the pharmaceutical industry. Companies are leaving Montréal by the hundreds because the program has been changed. They have no incentive anymore to develop new products.