And sometimes a challenge, I would agree, to listen to the hon. member across the way.
I do have a lot of respect for the member. He is a member of the finance committee and does contribute substantially, I might add, to the debate in the finance committee.
With respect to his suggestion about looking at the tax system, the hon. member knows that the finance committee is the master of its own destiny. If the finance committee would like to look at the tax system, who am I to stand in the way?
We are all here to help ensure that Canadians receive the best possible government services. I would engage in any sort of debate that would provide more value for tax dollars for Canadians. That is certainly why I am here.
It is sometimes ironic to hear a member from the New Democratic Party, although I sometimes feel that the member does not quite fit that mould but nonetheless he is a member of the New Democratic Party, talk about taxes and the need for tax reform and the need to ensure that Canadians' tax paying burden is alleviated. We certainly have begun to do that on this side of the House beginning with the 1998 budget and continuing in the 1999 budget.
Albeit it is a beginning and I do not think anyone here on this side of the House thinks that this is the end of the work on the tax file, but the hon. member should stand up and at least say that he can support the measures in this bill. There is the increase in the basic exemption, the elimination of the surtax, the tax credit interest on student loans, the registered education savings plan, the ability to withdraw money from registered retired savings plans to finance part time education, the child care expense deduction, the caregiver tax credit, and the increase in the emergency volunteer tax credit.
There are a number of issues. The hon. member is correct when he says there needs to be additional work with respect to the tax system. I grant him that. The member should acknowledge that the work this government has started to do on that file is work he should be able to support and continue to support as before.