Mr. Speaker, the member has helped the House understand that notwithstanding that Quebec has already harmonized or entered into an arrangement back in, I believe, 1992, there still are five outstanding matters, as he laid out. The important point is that these are negotiable and we can work with this.
The other key issue, which the member may be able to assist the House and Canadians to better understand, is conceptually the benefits of harmonization, not just to a specific province but to the country as a whole in terms of its support for businesses and the efficiencies that it brings.
There is also a very important argument about the benefits of shifting our tax burden in Canada from income taxation to the value added or consumption tax basis. Those have been long-standing arguments but it is becoming very clear that the consumption tax internationally has been the preferred route.