Mr. Speaker, it is my understanding that the deputy minister indicated he had no clear understanding that there were any tax rulings which preceded or came after 1991. I would recognize again, as the hon. member points out, that 1991 was a time previous to our government and we are taking action to deal with this very critical aspect of income tax law right now.
The hon. member has a very good opportunity to listen to the witnesses who come before the finance committee to understand the complexities of this part of the Income Tax Act. It is complex. It does affect all Canadians. I would encourage him to listen closely to the testimony and be part of a good and fulsome recommendation to the Minister of Finance.