Mr. Speaker, I do not want to belabour the point about what the Liberals did when they were in power. That was a while ago, and it will be a lot longer before they have the opportunity to not do things. I think we will all be better off for that.
I want to ask the member, who spoke quite eloquently about what the Conservatives have not done, a question. I do not disagree with the member and will make some of the same points myself later on this morning when I have the opportunity to speak to this bill.
In response to an earlier question, I noted that he said that the Conservatives had not moved on the need for annual updates and annual legislation to update the tax regime since 2001. In fact, we have had Auditor General reports. We have had submissions from tax experts, certified general accountants, before the finance committee for many years. They have advocated just that thing.
I wonder if the member could perhaps explain why it is that his government failed when it had the opportunity. I know that it will be the last opportunity for many years. Perhaps the member could try to give us a better explanation of why the Liberals were not able to move forward. That will help us in weighing the veracity of their complaints against this government.