Mr. Speaker, I want to thank the hon. member because sitting between the solicitor general and the human resources minister, I feel like the Maytag repairman.
Let me say that it is not true what the hon. member has said. In fact we only recognize a tax benefit if it is over $100, any gifts over $100. I do not know about the hon. member, but I do not get invited to many Christmas parties where the cost is more than $100. Perhaps he gets invited to some rich parties. The limit is $100. Only when it is over $100 does it become taxable.