Thank you very much, and thank you for appearing before us today.
My question is for Mr. Gauthier from the Canadian Automobile Dealers Association. I looked over your proposals on the GST as it is applied in used car sales. However, it is not charged when the seller is a retailer or an individual.
In one short paragraph, you say that the input tax credit system put in place in 1991 produced inequities when compared to the situation of unauthorized car sellers, and that the previous system is preferable to the one in place today.
I would like to hear a more detailed explanation of the input tax credit system, the inequities it produced, and who these unauthorized used car sellers are.