Mr. Speaker, I am delighted to see this last minute conversion by the member for the Reform Party.
In the last House the great advantage of the harmonized sales tax was that it substantially reduced taxes for small and medium size businesses in Atlantic Canada. That is why the then premier called for it and the other premiers in Atlantic Canada called for it. It was to lower the tax burden on those who were creating jobs. I am delighted to see that the hon. member now recognizes the wisdom of that approach.