Finance committee  The biggest challenge to investment in the manufacturing sector is return on investment, and part of the component that goes into that calculation would be the tax rate applied to the profit. 3M Company Canada competes globally with other 3M subsidiaries for our new investment. I

Finance committee  We have heard that criticism. However, for every individual country, if otherwise you have no opportunity whatsoever to obtain that manufacturing mandate, any incremental tax that is collected because in this case a mandate comes to Canada is beneficial.

Finance committee  Unfortunately, I don't have the study in front of me to tell you where we rank with the U.S. Obviously our corporate tax rate is lower. As to how we keep innovation, attract innovation, and attract new manufacturing through the patent box, first, does everyone understand what t