Mr. Speaker, I listened to my hon. friend, the member who spoke on behalf of the Reform Party on Bill C-59. I must say I always appreciate his comments. I agree with hardly any of them but I nevertheless appreciate them. He always presents them in a thoughtful and articulate way.
One point perplexed me about his comments. Canada is one of the very few countries of the OECD that does not have an inheritance tax; people inheriting $10 million or $20 million are not required to pay any tax.