Mr. Speaker, I will state, unequivocally, that the minister is bringing some sanity to the tax system. He is trying to change what the debate is about today. The debate today is about tax fairness. We are looking at the Liberals' idea of tax fairness versus the Conservative view of tax fairness.
What we are looking at is closing loopholes. The Liberals may want to change the channel a little, but they cannot hide from their record. Let us look at their record. Perhaps the Liberal member may know of a Liberal finance minister in the past who may have closed tax loopholes for ordinary Canadians, but perhaps he knows of a Liberal finance minister who did not close loopholes for his own company.
Maybe he knows of a former Liberal finance minister who perhaps had a Canadian company and fired all those employees. Then moved his company offshore. Why? Perhaps it might have been to partake in some loopholes that were left open by the Liberal government of the time.
This government is committed to fairness. We are committed to ensuring that everyone pays their fair share, unlike the previous Liberal government, which for its friends it had loopholes, but made average Canadians pay more because of that.