Madam Speaker, the hon. member needs a hearing aid or something because he obviously was not listening. We are supportive of these changes in Bill C-48 and we have stated that.
The hon. member talks about tax policy. I will not question his knowledge of the tax system based on the expression of his views in the House today. I would accept the invitation to debate him any time on tax policy or the government record on the economy. I think that debate is great as long as both parties take some time to actually understand the issues.
On this side of the House, we have. We have taken time to understand tax policy in a way that is focused not on partisan bickering but is actually contributing in a constructive way to ideas that can build a more competitive, prosperous and productive Canada.