Mr. Speaker, I have had bad experiences. Some have had better experiences and some have not, which illustrates the need for taxpayer protection provision in the new act.
Because these responsibilities are going to be transferred to an arm's length agency, we are certain to see cases increasing where arbitrary decisions are going to happen. Rather than having some on and some off, we should have legislation in place that allows the individual taxpayer to know what his or her rights are and to know that there is an ombudsman like person there to interpret his rights and to make sure they are fairly and evenly applied across the board.