Mr. Speaker, the whole notion of ad valorem taxes as they compare with progressive improvements to be made to an income tax regime have been with us as long as I can remember. One is caught in a trap if one starts to argue the qualities of one over the other, when in fact I think Canadians generally would accept the assumption that a tax that is progressive to the extent that it is aimed at and works for those wage earners and salary brackets in the lower income percentages is one that works for them.
While I did not have time to go on with respect to the comparison of the GST ad valorem approach as opposed to income tax, I think my colleague can certainly draw the inference that I particularly, and I think our party, support the fairness with respect to using the income tax as the basis for equity for and fairness to Canadians. That is not to say that the GST or ad valorem taxes do not have their place, but we should remember that the very people for whom we propose to use the funds that come from that source are the ones who will be harmed by it in the end. They are the ones who are least able to afford the luxury goods and the big ticket items that, for example, the GST as a tax is aimed at. It is counterproductive.
However, that is not to say, and it is certainly not to detract from this, that all governments should not be attempting to reduce the burden. I personally and our party, I know, favour using the income tax as the most fair and equitable way to achieve that end.