To qualify for the tax breaks, the company has to satisfy a certain critical in terms of the number of jobs the investment will create and the international competitiveness of its output. The investment incentives includes grants (covering between 10% and 24% of the cost of investment in land development, investment in building and machinery and equipment), employment grant programme and grants for employing highly qualified new immigrants and returning residents. Additional direct pubic infrastructure investment is required to redress the infrastructure inequities that have developed over past five decades.