Madam Speaker, the answer to the second question is no, the bill does not deal with that. This is a tax bill.
In terms of who it benefits, it benefits everyone in the resource sector. Therefore, whether they are Canadian or non-Canadian, obviously they are investing in Canada and creating jobs in this country. If there is a perception that somehow the dollars are going south, I cannot help the hon. member's perception but I would point out to him that both Canadian and non-Canadian firms will benefit. The various associations in the oil and gas mining sector have been supportive. The provinces have been supportive. That is very important to note.