Mr. Speaker, many submissions have been received on this, including those from companies that believe this is an appropriate provision to exempt tax paid surplus that is earned in a foreign affiliate located in a treaty country from being further taxed when its returned to Canada.
I think, rather than personalizing his views, the hon. member might want to take the time to look at the tax policy behind it and then give us his considered opinion whether the changes he is advocating ought to be made.