https://www.theglobeandmail.com/politics/article-morneau-delivers-a-mini-budget-to-please-canadas-ceos/    This should benefit Electrovaya, they will be able to write off 100% of any manufacturing equipment they purchase. Companies will also be able to write off 100% of clean energy equipment purchased. Forklift batteries could be considered clean energy equipment as well as electric mining vehicles, etc.