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Hmm, some good stuff here.

Lendaddy, I particularly agree that "lifestyle" drugs should not be eligble for reimbursement unless you've got a real problem, like GERD;;

Gary, what about the Orphan Drug Act, that provides for a tax credit for part of the clinical testing expenses, for drugs targeted at diseases affecting fewer than 200,000 individuals? According to FDA, over 200 drugs and biolgicals have been brought to market since the 1983 passage of the act, vs. under 10 for the decade before.

Or is it still not enough incentive vs. developing a large-market therapeutic, like a cancer drug?

Tony, from the little I know about estate taxes up there, even a visitation from the grim reaper himself won't prevent you from funding Health Canada!