Mr. Speaker, certainly it is a privilege to be able to make a few remarks on third reading of Bill C-9, an act to amend the Income Tax Act.
I must confess that I have certain mixed feelings about addressing the bill. It introduces measures that were introduced by a previous government, and here we are today putting the measures into law. In a sense it is kind of a reverse process.
When a government enacts or wishes to carry on some type of policy or objective it should move the legislation into the House, pass it and then implement the programs. We are kind of following a reverse procedure that certainly gives me mixed feelings in my legislative responsibilities. However it has happened and we are here today examining the bill as such.
On the one hand it would seem only prudent that we support the bill. It is generally referred to as a housekeeping bill. As I have said, much of the policy in it has been enacted during the past year and we are just getting around to proclaiming the law today.
In my presentation I will not pretend for a minute that it would be anything but irresponsible of us to oppose these measures merely on principle because of the circumstances. On the other hand I wish to make clear there are some principles to which I am strongly opposed, as is the Reform Party.
The Income Tax Act, as we all know, has become a very unwieldy monster symbolizing what many Canadians see as the problem with government in general and that in general there is just too much government for all of us.
The last attempt by a government to amend the text and change it led to other kinds of reforms. It led to an income tax surtax, an alternate minimum tax, tax deductions, tax credits and the complicated GST that is before the finance committee at the present time. All these have rather confused the matter.
We as Reformers believe it is time to review the Income Tax Act and the variety of methods and means by which we collect funds to operate government. We think it is most important at this point in time. Even the forms need revision.
Today I was given an article from a newspaper about the fact that Revenue Canada workers have been issued a memo inviting them to consult with some of their colleagues in filling out their tax returns. The memo says: "The time for filing your income tax return is approaching. Should you require any information or assistance in the preparation of your return, you may contact one of the employees whose name and location appear below".
Not all citizens of Canada have that privilege, but the point we want to make is made by the writer of the article and others who have commented on it: if tax department employees cannot figure out how to fill out their own returns, imagine how the rest of Canadians feel. That is a very apt comment under the circumstances.