Mr. Speaker, I am aware of some of the constructive commentary offered by members of the Canadian Manufacturers and Exporters. We will continue to talk with them and explore those ideas.
However, if we want to talk about who is short, I will tell the House who has been short. It has been the opposition, the Liberals. They are the ones who voted against those capital allowance changes. For them to stand here and suggest that they should be extended is the height of hypocrisy.