Industry committee  I'm not sure if we have the information available to answer that question, but we could get it for you.

Industry committee  That's a high percentage.

Industry committee  I think it's related to what Kevin was talking about earlier. Based on representations from industry, the research we do, and the analysis we do in consultation with industry and other departments, we determine what an appropriate rate would be.

Industry committee  I'm afraid I don't really have that kind of analysis at hand, but we could certainly have a look at that.

Industry committee  Certainly, as the presentation shows, in the SR and ED, there is a refund aspect to it for smaller, Canadian-controlled private corporations.

Industry committee  Yes, it's refundable.

Industry committee  For qualified expenditures.

Industry committee  Could you repeat the question?

Industry committee  It's not our job to make recommendations. All we can do is explain the measures in place.

Industry committee  We can give you the OECD study.

Industry committee  It's about $30 billion to $35 billion.

Industry committee  We can certainly give you a summary of the changes that have been made. In terms of what people have asked for, I'm not sure we would have a list of that.

Industry committee  The approach is more like what I was saying before, which is to try to develop a neutral framework in which businesses can operate within the useful economic life. We know the economic impact of distortions is a less efficient tax system, because it affects the business decisions that people make.

Industry committee  For the scientific research and experimental development tax incentives?

Industry committee  We haven't done an international comparison, but we're aware of some that have been done. For example, the OECD has done a study.