Mr. Speaker, that is absolutely incorrect. It is an attempt to shirk responsibility. Changing the rules for shipping companies means changing the rules for shipping companies.
When Canada Steamship Lines International, now headquartered in Barbados—where the tax rate is roughly 2.5% for the first few million, compared to 37% here—suddenly moves from Liberia to Barbados and then the legislation changes twice, what is that called? It is called taking care of one's own business by using one's position. That is what it is called.