Mr. Speaker, I really wish we could use props in the House because I do not think it is possible for my question to be answered without the use of an overhead projector, power point and a whole bunch of things, because of the complexity of it.
I would like him, if he would not mind, to please explain, so that ordinary folk can understand, the meaning of the formula where it talks about the $50 million in total taxable capital of the corporation. There is a formula there that says that in the event, and I am helping to simplify it here, the amount of capital that is subject to tax is greater than $50 million then there is a paragraph that says: a plus b times (c - $50 million) divided by $25 million. I would like him to explain, if he could, in layman's terms what that means because I know that everyone watching CPAC this morning is intrigued with this concept and would like to know exactly the implications of the measure that the government is trying to put in.