Mr. Speaker, the member is correct in saying that our general approach has always been that we do not favour a dedicated tax, that it is better that revenues be collected and then applied to the priorities as determined by Parliament from time to time. Tax revenues can increase on a particular source and do not necessarily, if they are tied to an expenditure, reflect appropriate levels of accountability.
That being said, I am prepared to consider the recommendations of both Kirby and Romanow. I think the outcome of the first ministers meeting will be important and I look forward to the views of members of the House with respect to how to deal with those recommendations.