Mr. Speaker, once again we have the spectre of a party that has a problem with tax policy. Its members have been saying that they want a tax policy that treats families in a certain way. Yet they will not tell us what they mean by the word or what their position is on it.
They are criticizing the present system, which is an individual taxation system. Since the institution of income tax in Canada taxes have not been family based but individually based. If they are going to take a position that we should have a family based tax system or a family return, they had better think about it very carefully because its costs would be very large.