Madam Speaker, let me turn first to the opening comments in that question which deal with the whole question of efficiency.
The devil is clearly in the details. The purpose of the GST was to replace the manufacturers sales tax and to create a more efficient tax to net out the same amount of money. In harmonizing the sales tax we retained that goal of wishing to have exactly the same amount of money but arrived at in a more efficient way. This will indeed allow us to lower the overall tax rate in the direction which was supported by the hon. member.
As to the hon. member's second point about 36 tax increases-