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.

Industry committee  The Minister of Finance.

Industry committee  The way the system works, there are a number of classes of assets. Each has a different rate that applies to it. We would review those on an ongoing basis. Do you have the 2005...?

Industry committee  We can clarify that. In terms of looking at CCA rates in general, we do review them on an ongoing basis. In fact, there have been several changes. In the 2005 budget, I think there were a number of increases in rates. So on an ongoing basis we do review the rates, and if we rece

Industry committee  Every year during the pre-budget consultation process, associations and others provide their views to the finance committee. Those views are made available to us as well, and we do review them and review the rates on an ongoing basis.

Industry committee  Maybe I should start by just clarifying. Do we have the OECD numbers?

Industry committee  Thank you, Mr. Chairman. I have been asked to provide you with some background on the scientific research and experimental development tax incentives and on the capital cost allowance system in Canada. I will give a brief overview of what these measures are and how they work, a