Mr. Speaker, I thank the hon. member for the series of questions which he has asked.
He talked first of the replacement for the goods and services tax, the GST. On that I think we are generally aware in this House that the committee, members of the Reform Party, members of the Bloc and members of the government party are at the present time sequestered writing a report and suggesting alternatives to the GST. To suggest whether the tax that they might be writing, of which indeed I do not know what they may be writing, would affect food or some other product not currently taxed is difficult, indeed impossible for me to answer directly as I am sure the hon. member recognizes.
He talked correctly of the apprehensiveness of people when faced with a new tax. I suggest to the hon. member that in fact was very much the theme of what I said this afternoon. People want to have certainty with the tax system as far as it is possible as well as having improvements here and there.
This is why I stressed that this incremental approach to improving the tax system is probably the best way because it reduces apprehension. You are able to deal with one section here, another section there. You are not saying: "Look, we are throwing the whole tax system out the window and starting afresh". That would be a point where perhaps the apprehension which the hon. member has correctly identified would come closer to panic.
That is why I believe it is very important in a resolution such as this to make sure that we recognize the importance of that incremental approach. That is why I listed all those bills that have been brought before this House, plus the reference to the finance committee of the GST. All that work has been going on in the last four months by members of Parliament of all parties as they discuss these bills to show Canadians that we are trying to improve the tax system, trying to get better results and more efficiency.
I think his concern over apprehension of it by taxpayers is something which I completely share and was indeed very fundamental in what I said this afternoon.
He also mentioned startup costs, if I may just continue on that. Once again that is a very important consideration. A lot of time and effort is invested in any tax system. There were many millions of person hours spent studying it, working on it, preparing it. Tens of hundreds of thousands, probably millions of person hours were devoted over the last three or four weeks as people in Canada prepared their tax returns.
It is important for governments not to get carried away by bland ideas and great principles and ignore the practicality of making changes to the tax system.
I thank the hon. member for his questions.