Mr. Speaker, I listened to the lecture that the hon. member has given us. Unfortunately, the Conservatives like to ignore what they are doing and especially what they are not doing.
Looking at budget 2013, we see that there were numerous tax increases, either because of the removal of the provincial tariff exemptions or because the government applied GST on many items, such as parking at hospitals. I would like to know where the hon. member actually was when the Conservatives decided to impose the GST on parking at hospitals, a measure that was so bad they have now chosen to remove it with budget 2014 and this BIA.