Mr. Speaker, let me remind the member that the first thing this government did was to reduce taxes on the middle class, and the people on the other side voted against it.
Finance Canada is in the process of reviewing our tax system as a whole, specifically a tax expenditure to ensure tax fairness for the middle class and simplification of the tax code.
We are not looking at any tax expenditure measures in isolation. We are looking at the tax system as a whole to ensure fairness, simplicity, and efficiency across the board. No decision has been made, since we are still very much in the midst of the process and are still consulting Canadians.