Thank you, Mr. Chair.
What an honour to end the finance committee.
Mr. Gallivan, of course, we're going to want to get those folks who are evading taxes through offshore tax shelters, and we've talked about that a lot, but there are going to have to be some greater resources, I think, to make that happen.
I have a theory I want you to hear. For the rest of middle-class Canadians, who sometimes pay, because of this government, effective rates of 40%, 60% and even 70%, wouldn't it be great if the government simply lowered rates? You wouldn't have to do so much enforcement and detection, and you wouldn't have to harass small business owners as much. Wouldn't lowering rates on middle-class Canadians reduce the amount of tax avoidance?