Mr. Speaker, one of the key items that has been discussed little in this Parliament with respect to Bill C-31 is the increase in the cap of the adoption expenses tax credit. In our last budget we recognized that some 30,000 Canadian children are adoptable but are not being adopted.
I wonder if the member could comment briefly on the importance of not only the last budget wherein we increased the number of eligible expenses but also this budget in which we have increased the tax credit itself to cover more of those expenses.