Mr. Speaker, the answer to the last part of the question is, obviously, not. Never would that be the intention of the government. If the hon. member wants to bring a particular case to the attention of the minister, he is quite free to do so. Failing that, he is quite free to give me the information and I will contact the minister so that we can assist the individual, if such assistance is possible.
Clearly, the government always operates in such a way as to ensure the integrity of the tax system, while at the same time exercising compassion when we can provide assistance to individual Canadians.