Mr. Speaker, the hon. member has made both a comment and a question. I want to congratulate him on his comment which has certainly elevated the debate in this House.
The answer to his question is very clear. He indicates the degree of interest we have in building fairness into the system.
As he knows there are some people who did not pay taxes because they had business losses or interest on loans. The single biggest reason would appear to be the $100,000 capital gains tax exemption which we eliminated in the budget.