Mr. Speaker, I thank the hon. member for her comments and look forward to continuing to work with her on the finance committee.
She is quite right that there is a huge backlog of tax changes that have been announced but not implemented in law. In fact, there is well over a decade's worth of changes, which creates uncertainty and unpredictability around our tax legislation. Therefore, we acknowledge that it is important to get these changes coded into law.
However, my question to the hon. member is this. Given that there are still hundreds of outstanding changes that have been made or addressed in comfort letters or other ways, will the government wait another decade or more before bringing in additional technical changes, or will it agree with the recommendations that have been made to bring in technical changes on an annual basis to create greater certainty, predictability and transparency in our tax system?