Mr. Speaker, I congratulate the hon. member for Beauport—Limoilou on his excellent speech.
My colleague pointed out some of this government's shortcomings as far as taxation and the economy are concerned. I find that very interesting.
The riding of Drummond has many small and medium businesses that drive the economy. These businesses need a tax system that is simple, efficient, fair and equitable. Right now, the bill does not quite meet these criteria. Unfortunately, the Conservative government has failed.
Earlier, the hon. member mentioned that the bill is almost 1,000 pages long. It is a very thick document. It is huge. It is also very complex. A great deal of work should have been done before. As was pointed out, the last amendments were made in 2001. Since they took office, the Conservatives have been dragging their feet on this issue, just like the Liberals.
I want to mention that the Auditor General raised serious concerns regarding how slow the government was in enacting the technical amendments described in the Department of Finance's comfort letters. When we are dealing with a 1,000 page document, how can we properly analyze, read and understand all these amendments? How can we do a serious job as members of Parliament and then report to our fellow citizens? It is very difficult with a document like this one. We should have similar legislation every year to keep up to date, instead of waiting for years and take forever to understand the details of this legislation.
I would like to know what my colleague thinks of all this.