Mr. Speaker, I liked what the parliamentary secretary described as a business partnership between countries. Obviously, Canada likes to have a lot of trade with various countries. There are 90 other countries in the world with which we have tax treaties and these are six more. In fact, these are four new ones and amendments to our tax treaties with Luxembourg and Switzerland.
My question for the hon. member is to ask him to describe the importance of having tax treaties like this when it comes to investment, trade, business development, new business opportunities and direct foreign investment. This is one of the foundational elements. There are other things, of course, such as mobility agreements, bilateral agreements on social security, and so forth. I would ask him to tell us why this is an important cornerstone to establishing a better relationship between Canada and other countries.