Mr. Speaker, I have been an employer. I have been there. Employers right across the country send their employees on courses.
When it can be shown that it directly benefits the company and not solely the individual, or that it benefits the individual to be more productive and efficient, it is not taxable.
The hon. member should get his facts right and do his research. It is business as usual for the Reform Party: no facts and just trying to make cheap political points.