Mr. Speaker, I certainly appreciate the extra time which is available to me in this debate.
The second principle in the bill I want to talk about concerns the GST changes for meal allowances. It reduces the amount from 80 per cent to 50 per cent that can be calculated as entertainment or meal allowances for those persons wishing to use it in their tax calculations.
We have supported that change on the basis we felt this was a business subsidy. The Reform Party is very concerned that government should get out of business. Government is too far into the lives of the business community. For those people who wish to entertain potential clients with meals or other types of entertainment expenses then that should be their responsibility. It should not be the responsibility of the state to subsidize them indirectly with a tax concession. On that basis we support that type of change with regard to the goods and services input tax credit.
Those were the two areas I wanted to speak on. The Reform Party supports each of them. First, we support the transportation tax changes which make the industry more self sufficient and not so reliant on the subsidy of the public purse. Second, we support the reduction or changes in the GST allowance tax credit from 80 per cent to 50 per cent. It is a good move in that government is less involved and the private sector looks after itself.