Mr. Speaker, the answer is simple and most unfortunate.
Tax fairness has never been a priority for the Liberal government or the Conservative government. Tax unfairness does not bother them in the least. That is why it took them more than 12 years to introduce tax legislation. Everyone knew it, there were red flags, and yet they did nothing. It is not because they did not know or could not do anything about it, but simply because they did not want tax fairness.