Mr. Speaker, it is very difficult for the members opposite in the Liberal Party to understand because clearly the member opposite has not read the comprehensive reforms that we announced yesterday.
For example, the tax provisions announced yesterday apply to all pension plans in Canada. It is an important change of the pension plans for which unions and others asked. It allows greater buildup of surplus in pension plans in difficult times. There is also a workout scheme for pensions in more difficult times, as we did with Air Canada this year.
If members opposite want to contribute to this important debate, I wish they would at least read the reforms.