Mr. Speaker, during elections it is often the practice of parties to run their national ads on some position or statement and say, “This ad is brought to you by your candidate” or “Your candidate in Mississauga South is Mr. John Doe”.
That alone is part of national campaign spending and it is not subject to rebate. However, if the money is given to a riding, to a candidate, and the candidate buys that same ad, it is subject to getting a rebate of 60%. It is quite a big difference, but the same outcome.
It appears that simply the mode in which the transaction took place makes all the difference in the world. In the Income Tax Act we have a general anti-avoidance provision. Basically, if it is not specifically covered, if it is clear that it is to get around the rules, it can be dealt with. I wonder if the member would care to comment. It appears that it is not what was done, but how it was done, and the fact that it creates a new liability on behalf of the taxpayers of Canada.