I don't think that works, Mr. Lee. In the example, I have $800 cash as a kickback for the purchase of a $40,000 piece of equipment. We all agree that if the person takes the $40,000 and applies it as a business expense, they've just committed an offence under the Income Tax Act.
If I buy the same $40,000 piece of equipment and put it on a credit card and get $800 back in the form of.... There is one bank that even lets you buy RRSPs with the 2% you get back on their credit card, and then you're getting a further tax decrease on that. And that's all money lost from the economy.
How is it possible to discuss this whole issue without looking at the effect of those on the bottom line of the government and at the lost taxes?