Mr. Speaker, I understand that very well. I was not commenting on whether he was here now. I was just saying that in the past, he has been gone an awful lot.
Another thing this budget implementation bill would deal with is the accelerated capital cost allowance for manufacturing processing machinery and equipment. Again, the opposition parties always claim that they are standing up for union members and unions. Yet they cannot find it in their hearts to say that they support that accelerated capital cost allowance, which would encourage manufacturers to expand, build new plants and create new jobs here in Canada. They just cannot find it in their hearts to say that what the government is doing makes a lot of sense, that it is good for their union members and that they are going to support it. They will not do it. They just cannot be anything but negative. That is what I have heard from the NDP: negative, negative, negative. I get tired of it day after day. It is the same with the Liberals, those of them who are, in fact, here in the House.
Another issue is the additional deduction for credit unions. I have heard one particular member in the Liberal Party, who is a big supporter of co-ops. Lots of members in our caucus are big supporters of co-ops. Probably even some New Democrats are big supporters of co-ops. We hear our members talking about the positive aspects of the additional deduction for credit unions in this budget implementation act. Credit unions, of course, already qualify for the Canadian preferential income tax rate on the first $500,000 per year of qualifying business income. This would go beyond that, for credit unions in particular. The members claim to be big supporters of co-ops, but what do we hear from them on that issue here in the House of Commons? They are nothing but negative. They cannot find it in their hearts to say that carrying on that credit union special tax exemption is something they can support, because it is good for co-ops, good for their union members and good for the country. They just will not do that.
I just got started. There is a long list of items we would implement in this budget implementation bill that I know their constituents support. Their constituents support it, yet the opposition members cannot find it in their hearts to support their constituents. If they cannot support government or the good things we are doing, at least they should support their constituents. They are not doing that. They are failing them, and they should be ashamed. I encourage them to change their direction and start supporting the good things the government is doing.