I have a very simple question. I listened to my esteemed colleague and he did not mention comfort letters. He did not talk about the very essence of Bill C-48, the 200 comfort letters that are being incorporated into the Income Tax Act or the 1,000 pages of text accompanying these 200 amendments.
Did my esteemed colleague bother to read these 1,000 pages? Does he understand the legislative path an Income Tax Act comfort letter takes?
His speech clearly shows that he understood nothing and that he did not read a single one of the 1,000 pages.