Mr. Speaker, first I want to congratulate the member for winning the Masters golf tournament last weekend.
It seems to me that there will always be scope for improvement in and debate about a tax system. That is the nature of the beast.
I have sympathy for the member with respect to the convoluted nature of our system. However, in the examples which he cited some of the convolutions arise out of a concern to deal with every possible case.
For example, if it has to with child care, we think of all the possibilities or the unusual circumstances that might exist so that people can get some tax benefit for child care. When we start thinking about all the possibilities in Canada and all the needs, then it gets more and more complicated.
I agree with the member about the sections he quoted. However, at some point when we consider all of these possibilities someone should stand back, simplify it and explain it for what it is because the purpose is to help people get child care.
Inevitably there will be debate and complexities. However, there are all sorts of mechanisms built in whereby taxpayers can become involved in the process, have their case heard and debated. Also there is great opportunity for members of parliament to intercede. We can intercede on behalf of our constituents. I understand that the member has been doing so. We can speak in the House. We can speak in committee. Gradually we can improve it.
My question to the member is a bit more general than that. I know the tax system is designed to collect money. I know we need that money for health programs, for transportation systems or whatever the program. I understand that and the example which he quoted is as good a case as I can think of. However, I also see the tax system as a way of improving social justice and effecting change.
For example, the child care tax credit may make the tax system more complicated, but it is there to help the children of the poorest families in the land. Then we have the registered educational savings program whereby not only can families get tax credits so their children can go on to college or university, they can also get grants. The money they put aside is not taxed so it can be eventually used for educational expenses. In addition they can get a grant. That is very complicated and it has to be put into writing.
What are the member's views on the tax system in its role as improving Canada, as distinct from its role of simply collecting money?