Mr. Speaker, the predecessors of the new Conservative Alliance, the Conservative Party of Canada under Mr. Mulroney had an option in 1991. The option was to give 100% rebate on the GST so there would have been no tax in 1991. In fact, it wanted to impose the 100%. Fortunately, through the FCM, we were able to negotiate the 57.14% rebate.
As to the issue of property taxes, it is the most outdated form of taxation I have every heard of. They do not reflect the reality of service provided today. Unfortunately, the issue of assessment in dealing with property taxes, certainly in the province of Ontario, is provincial. I will not try to explain any rule or rationale with regard to property taxes because they do not make a lot of sense. They are certainly outdated, which is why the government has taken such a proactive role in assisting communities large and small across the country.