Mr. Speaker, the reason for taking the decision on deductibility was that what we were dealing with were charges that were utilized primarily, in fact overwhelmingly, by higher income Canadians. Also, these were fees were not available to lower income Canadians simply because of a lack of disposable income.
If I understand what the hon. member is recommending, there should be tax breaks available in practice for the well of that would not be available to the less well off. That is the reason they exist and that is the reason we will fight that kind of idea.