Mr. Speaker, perhaps we could take the example of the Criminal Code. The Criminal Code spells out the offences which would be the equivalent of the tax act itself, the technical parts. Yet when we deal with young offenders, we want to give special consideration on how we deal with children. The Young Offenders Act deals with process.
This bill is a covering bill which sets up how the collection of taxes is going to be done in this structure. This is the more appropriate place to have a charter of basic rights that would be actionable, that talks about how in spirit as well as with the office of the ombudsman and so on that tax would be collected. I think it is the most appropriate place to put it.