Mr. Speaker, every fall in every province, thousands of teenagers try out for junior hockey teams. If they make the team the players know that they will receive no salary, accommodations will be provided for if necessary and perhaps some spending money. That is the way it is in amateur hockey.
Whether one plays for a team in Saskatchewan, or the Listowel Cyclones or the Stratford Cullitons in Ontario, that is amateur hockey.
Why does the Minister of National Revenue tax amateur junior hockey players when other amateur athletes are not taxed for the accommodation they receive?