The answer to the question is yes, Mr. Speaker.
I certainly do understand the interest and the concern of the hon. member in posing this question. Foreign films are produced in Canada for a variety of reasons including the expertise and efficiency of Canadian production crews and more favourable production costs.
The changes we have brought about obviously do not change these fundamental factors. They simply make sure that those applying for the shelters match their expenses with their revenues. As the hon. member understands, these tax incentives are for public policy purposes and what we want to do is make sure that there is no leakage.