Mr. Speaker, the hon. member does well to bring this up. The exemption is on the medical and assistive devices. As well, the costs of altering the vehicle also qualify, I would say, in addition to those raised by the hon. member for the medical expense tax credit.
I would point out that help for disabled Canadians includes the disability tax credit and the caregiver credit. This combined approach is indeed the best way to deal with this.
I would also point out that in budget 2000 we increased the amount of these measures by over $45 million and in the October update by over $100 million. They now total over $1 billion.