Mr. Speaker, it is a pleasure for me to rise this afternoon to address Bill C-28, the income tax amendments act.
The proposed legislation relates to income tax measures announced in the February 1997 budget and other income tax and related measures. Many of the proposed provisions are technical in nature and pertain to the numerous tax code amendments.
This is a housekeeping bill which amends at least 18 different pieces of legislation. Some hon. colleagues on both sides of the House have referred to all of those pieces of legislation which the bill amends. In that sense it is an all-encompassing bill. I am sure it is hard for the people at home viewing this debate to relate to it.
To use the term of the hon. Liberal member across the way, we need to look at the underlying principle. The underlying principle, to assist people who are watching to have a better understanding of the debate, is taxes. There is nothing that raises the ire of the Canadian citizen more than the issue of taxes. Having recently gone through an election campaign and all of us in this place having participated in all-candidates forums leading up to the June 2 election we are well aware of how important this issue is to Canadians from coast to coast to coast.
Never before in the history of our nation have Canadians been so concerned about this single issue of taxation. That is why it is very appropriate that members are given the opportunity to speak on the issue today and to lay out as clearly as possible what they hear in their ridings and the views of their constituents. After all that is fundamentally why we are in this place. We try to represent the views of our constituents and participate in open debate debate on these issues to bring forward different points of view and hopefully end up with legislation that is in the best interests of all Canadians.