Madam Speaker, I want to thank the Parliamentary Secretary to the Minister of Finance for laying out to the House a broad range of initiatives which have taken place over a series of budgets. It is very important to understand that every budget cannot address all issues. We can look at them over a period of time and see how children have been a very top priority of the Liberal Party.
I want to ask the member a question with regard to the tax relief for Canadians with low and modest incomes. I think the way everyone has been talking about it, that the Canada child tax benefit is in fact part of the tax system although it is a non-taxable payment, it is an effective way to target because the Canada child tax benefit is means tested. After a certain level of income, families cease getting that benefit.
Certainly the Canada child tax benefit is targeted at Canadians with low and modest incomes. Is the parliamentary secretary aware of any other efficient way to direct so-called tax cuts to Canadians with low and modest incomes without having them also automatically extend to the highest income earners because of our marginal tax rate system?