Mr. Speaker, I am not sure whether I want to thank the hon. member for his speech. It was not really a sales pitch for the budget. It was really more a diatribe against the NDP. However, he did say somewhere in there that he would be glad to hear some useful ideas.
I will give him this idea. There are a number of tax credits in this plan but they are non-refundable. I would make the suggestion that they should be refundable so that the least fortunate, the lowest income Canadian, would actually be able to benefit from them. I think that is a good suggestion. I would like to hear what he has to say about it.