Mr. Speaker, I am glad the member raised the issue of the rebate as it applies to individuals. He is quite right. It has not come back to what it was in the past, which is unfortunate.
Many communities around the country may not have the facilities for tour operators or to host conventions. However, when people go to the local lodges or the small motels and services for the wilderness, the outdoors and the non-urban or even semi-urban, these are the areas where the vitality of that local economy depends on those people.
We often do not appreciate the sensitivity of a few dollars here or there. Even the symbolism of a tax to be paid, which people cannot get back when they go back home, knowing that others can get it, is not helpful.
The answer to the member's first question is that it is very much something that should be reinstated. I know the people in our border communities would like to see that as well.
Finally, with regard to the regulation side, things cannot be done by regulation that are not authorized by the legislation itself. A tax cannot be created in a regulation. The tax must be authorized within the legislation itself.
My comment earlier about looking toward regulations is that when there is some fine-tuning, which clearly is not changing the enabling provision of the legislation but rather clarifying the items or the language so that it clarifies the concerns that taxpayers may have raised in certain other cases, that to do it by regulations certainly is a more efficient way to do it simply because it does not need to come before the House of Commons. It can be done by order in council, basically by cabinet on the recommendation of the related minister.