Mr. Speaker, I appreciate the question from the member opposite for Western Arctic because it is a question about fairness in the tax system. This bill deals with closing the tax loopholes that people are using to avoid paying taxes, whether they be illegal or very aggressive tax plans. When we talk about fairness, we are talking about fairness with respect to those changes we have made to the tax code, so that the legislative piece ensures everyone is paying their fair share.
On a more broad approach to this question, I am glad the member for Western Arctic is interested in tax fairness because that would mean I can look for that member to stand in favour of our budget implementation bills that move forward on closing tax loopholes. If the member is serious about closing tax loopholes and being fair to all taxpayers, I believe he should be supporting our implementation bills, including Bill C-60 when it comes back to the House.