Thank you, MP Hogan.
The uncompetitive tax treatment that helium receives is a real problem. Not having access to the standard tools.... Certainly, Canada recognizes that depreciation is a big deal in terms of attracting investment. You can see this through Canada's accelerated investment incentive, which focuses on competitive depreciation rates. As well, flow-through shares are responsible for 70% of financing for nascent exploration. These are key tools that Canada has in its economic tool box that, currently, helium doesn't have access to.
With that, it could go further—critical mineral exploration tax credits, ITCs—but at this point, just getting tax parity and getting the basic tax treatment right is important to get the industry on a level playing field.
To carry on with your question around what the next step would be.... Once we've established the industry production, getting the company solid, the next step—in answer to MP Stubbs' question around the reliance on U.S. liquefaction—would be, after getting the production up in Canada, to look at establishing liquefaction infrastructure in Canada. From there, we can reliably meet Canada's needs and also start to export liquid helium to our allies.
To answer your question, I would say that the next step would be to attack measures that would incentivize liquefaction, once we get tax parity for the producers.