Mr. Speaker, I was happy to hear the question from the hon. member. A series of hypothetical questions is just that. The report was very careful not to get into hypothetical situations. Dealing with the tax field, my own experience is that as soon as people begin to speculate on hypothetical situations they get themselves into greater and greater difficulty.
The majority on the committee has stated its position and I have reiterated the government's position that no taxes will be introduced that increase the burden on low income families. I state categorically that the intention of the government is and will continue to be to re-establish fairness in the tax system for low income families and individuals. No steps will be taken that in any way, shape or form breaches the commitment we are making.
On the question of making sure that small businesses find it easier to report the tax, the committee's report has been very thorough in its examinations of options. It will make sure that small businesses feel more comfortable with the tax. The small business community has expressed through its leadership a real determination to work with us and to simplify it. In fact it is happy with the recommendations. We look forward to the actual design assistance to make it easier for small businesses.