As I say, Mr. Speaker, it really must be Christmas because I find myself in agreement with almost everything that the member opposite brings forward.
I want to go to the substantive point of his speech, which had to do with the effect on human rights that entering into these treaties may or may not have. This actually came up when the bill was first presented to the Senate. We had some very thoughtful discussion about whether it is good to enter into a tax treaty arrangement with a country that routinely abuses human rights. The member pointed to one example and there are certainly others where we are carrying on negotiations.
As a point of philosophy or a point of principle, does the member for Medicine Hat think it is a good idea to enter into tax conventions and treaties with a country that abuses human rights or should we restrict ourselves only to tax treaties and conventions with countries that have better human rights records?