Mr. Gerry Howard:

That is what we would like to do. We want to be of assistance to the committee in its deliberations. That is why I was trying to talk about the general position to explain what is going on. As I said, the allowances here for intellectual property are no different to the allowances in many other jurisdictions. What we are talking about here is a common process regarding these intellectual property assets. They are allowed normally for tax purposes, the same way any other expenditure will be.