Mr. Speaker, I will respond to a number of the points made. I thank the hon. member for the question and for his comment that he agrees with a number of things I have said.
On the actual forms that need to be completed with respect to the GST or harmonized sales tax, there is no question I did a fair amount of work on the small business sector in the House during the last session. Regulatory burden and compliance burden were big issues for the small business community. As a result one form was eliminated by those provinces that harmonized, which provided for some reduction in the burden of compliance.
As well, I believe it was announced recently by the revenue minister that there would be a reduction in the period of time small businesses would have to remit sales taxes to the federal government. If they are earning less than $30,000 they are exempt. Over that amount they can now go to a quarterly period rather than having to remit it on a monthly basis. Again this speaks to the reduction in the burden of compliance.
With respect to the pressures in terms of axes there is no question that as the finance committee went across the country taxes were an issue that spoke to the competitiveness of the country. The finance minister has said over and over again that when the government and the country can afford to provide substantial and sustainable tax relief to Canadians they are committed to doing it. At the initial stage a very targeted tax relief will be provided for those most in need.