Mr. Speaker, as the hon. member acknowledges, this is a matter that has been dealt with by the courts in a way that reflects the fact that there may be circumstances that sometimes would result in the courts deeming that an expenditure of this nature is properly deductible. That is something that the courts have decided.
We will be looking at other issues related to the Income Tax Act. When I table the budget on February 18 the hon. member will be enlightened concerning them.