Mr. Speaker, I am sure the hon. gentleman knows that such an amendment to Bill C-47, as ruled by the chair of the finance committee, on professional advice, is outside the scope of the bill as tabled in the House. That is not to say that the tax treatment of microbreweries is an unimportant matter. It obviously is, but it would require a separate and distinct piece of legislation.
In the House of Commons on April 25th, 2002. See this statement in context.