Mr. Speaker, harmonization obviously leads to a better tax for consumers and for small business.
With a harmonized tax one still has all of the flexibility required to administer the tax system both at the federal level and the provincial levels.
I cannot believe the hon. member is actually suggesting we should not try to rationalize the system, that we should not try to reduce the costs, that we should not try to develop a tax system that would be far more efficient and make us far more competitive as we face the opposition that exists outside our borders, not inside.