Mr. Speaker, it is a basic measure of good public administration and respect for the hard work of Canadians that we would want to clarify and keep current our tax legislation. It is yet again a misallocation of priorities to let this kind of bill sit and these changes accumulate for 11 years. I also note that when the member's party, the Liberal Party, was in government, there were changes that accumulated for many years and were not enacted. We have 11 years of changes that have been announced and which accountants, families and businesses have been living by but the changes have never been enacted into law.
One would say that is a failure in the realm of public administration. I argue it is. The government needs to capture these outstanding changes in legislation and also to implement what has been recommended many times, and that would be a sunset act to say that if the government announces a change and does not change the law within a year, that change would fall by the wayside and no longer would be applicable.