Mr. Speaker, this is excellent because the member leads me right to a very simple example of the $2,000 child tax credit. The member will know that if families do not make enough money to pay taxes, a $2,000 tax credit is not worth a penny to them.
He also knows that in the budget pension income splitting is provided for seniors, but if one earner's income is less than $36,800 a year, splitting that amount of pension does not benefit the families at all because they are already paying the lowest marginal tax rate.
Maybe the member would care to comment on the tax elements. The gimmes and the giveaways are not for those most in need.