Mr. Speaker, I remind the hon. parliamentary secretary that his government created an inequity when it negotiated the protocol. The 85% represents a maximum threshold for inclusion. I go back to these statistics again.
The purpose of a Canada-U.S. tax treaty, as I would understand it, is so residents in each country have some equitable treatment. That 85% inclusion rate is a maximum in the United States. Only 6% of those collecting Canada pension plan or Quebec pension plan who are resident in the United States actually have 85% of their income included for taxation. In Canada 100% are included at 85%.
If the Liberal government wants to create a situation of equity, perhaps it could grade in the same type of situation. However, the reality is there is another way to skin the cat. If those who are collecting Canada pension plan are simply being taxed too high, we could also lower their taxes to be equal with others.