Mr. Speaker, I would like to take this opportunity to clarify to Canadians that the Government of Canada through Revenue Canada will be paying refunds. The refunds are not the government's decision but are in reaction to and the reality of a court decision, and this government does obey the law in this country.
With respect to the resource allowance refunds it has been nearly a quarter of a century that the mining and oil and gas sectors, very important sectors to our Canadian economy, have needed clarity. It is with the work of the Minister of Finance since 1992 when the court procedure ended and in discussions with these very important resource sectors of our economy we have now in a very proactive manner inserted regulations and legislation that will give certainty that was not there before to an area of the law. This is very beneficial for all the stakeholders.