Mr. Speaker, I am pleased to speak to this bill today. It is nice to be back in the House and fighting Liberals once again.
After listening to the previous Liberal speaker all of a sudden we have had some good ammunition given to us. It was indicative of the Liberal short term vision that the member just talked about the tax cuts, the economy and the budget shortfall in Ontario.
Statistics will show that the economy, because of the tax cuts put in by the provincial government in Ontario, is undergoing tremendous growth. On a long term basis that will be of immense benefit to the province of Ontario, as it was for the province of Alberta which is now leading all the provinces in economic growth and it certainly has some lessons for the federal Liberals.
This tax bill, Bill C-28, is all about a tax system that is patently unfair to the Canadian people. The Liberals instead of wanting to fix it are simply making changes that will make it more confusing for Canadians to figure out this Canadian tax system and how the Liberal government is able to wrench billions of dollars out of their pockets, decreasing dramatically their disposable income for their families, increasing dramatically the tax levels on Canadian small businesses, the backbone of our economy which are providing more jobs in this country than any other sector, including the government sector.
This Liberal government likes to say it is creating all the jobs. That is absolutely false. It is the private sector and primarily the small business sector, but the Liberals do not recognize that. In their tax system they seek only to penalize small business.
Bill C-28 can best be described as a smoke and mirrors bill designed to cover up the fiscal mismanagement of the Liberal government. Some people have compared the Parliament of Canada to a circus at times. Trickery, smoke and mirrors and sleight of hand do belong in a circus. We are getting a good example of it in Bill C-28. It does nothing but confuse Canadians about how the tax system is working.
We are talking about the lack of substance in Bill C-28. The government has managed to put together some 500 pages talking about changing 20 different acts and regulations in the income tax system. The Liberals certainly do not know how to make anything simple. I think their motto is make it complicated, convoluted and confusing and no one will see what they are actually doing.