Mr. Speaker, with regard to tools used by mechanics and dentists, dentists are self-employed. There is a greater risk and therefore they get the capital cost allowance rollover because of depreciation versus mechanics, particularly those who are employed by companies, who obviously have great expense as we pointed out earlier. This new measure in the budget would apply to those apprentices. One is a self-employed risk issue and one is employed by someone else. We are trying to address that issue.
In terms of the airport tax, I do not know that there is any definitive study that could be done on the initial devastating effects of September 11. We have seen changes in the market since then. We have seen Air Canada rehiring people. We have seen WestJet buy new planes and get new routes. All this has been since the budget was announced in December. They were aware back in December that the particular airport security tax was coming on board and yet they are rehiring, getting new planes and new routes. Obviously the market is bounding back better than expected. We are pleased to see that.