Mr. Speaker, the member for Dauphin—Swan River—Neepawa suggests that the tax deductibility of union dues is some sort of special privilege. However, we afford exactly the same tax treatment to all employment expenses.
Let us imagine that the deduction of dues had something to do with Bill C-377. I wonder if the hon. member could explain to us why this legislation was only imposed on trade unions and not applied to medical associations, bar associations, and other professional associations whose dues are also tax deductible.