Yes. Here, I would refer to a recent publication of the institute: our shadow budget for 2023.
On the idea of patent boxes, I think Mr. Durand referred to these as well. You essentially would get a tax benefit in using intellectual property to build a Canadian business.
For whatever income you derive based on that, for a while you would get a lower tax rate than the general tax rate. There's a way, as we explain in that document, of maximizing that benefit so that it encourages the use of IP for innovation—for commercialization for an innovative business—while costing the government not an insignificant amount of money, but you don't give a zero rate either. There's a certain balance where you get the benefits and you don't cost in terms of revenue. We estimate that the cost of this measure to the federal treasury would be $500 million annually.
On encouraging small businesses to grow, it's actually a very difficult proposition, but the idea is that as long as you hire and keep growing, you get to keep, for example, the small business deduction. If you don't, then maybe you can lose it over time. That's a general concept.