Mr. Speaker, first, I think the hon. gentlemen is referring to a study that was done by the Fraser Institute that included a rather kitchen sink analysis of taxes. I would point out that there were not only federal taxes but provincial and all sorts of fees and charges of every description whatsoever. Therefore, there is some question about the study to which he refers.
On the issue of tax fairness, the Government of Canada is determined to achieve tax fairness, both domestically and internationally. If that requires some renegotiation of international tax treaties, that in fact will be done.