Mr. Speaker, there is absolutely no discrimination arising from this measure.
We have said that individual Canadians who had the opportunity at one point to avail themselves of a deferral which was not available to other individual Canadians will no longer be able to do so.
We did this on the basis of tax fairness. That is the way it has been received and it is one of the reasons that I am so glad that an august body like the CGA has supported what we have done.