Mr. Speaker, I am pleased to respond to this question.
My first battle here in the House was stopping the disability tax cuts from being eliminated by the then Liberal government. John Manley was the minister at that time and the Treasury Board was pushing hard for him to do that. I give him all the credit in the world for standing up and not doing that.
The challenge with the disability tax credit to this day, and the member for New Westminster—Burnaby has been doing a wonderful job on this, is making sure that people are aware of the tax credit. I would ask anyone listening to this debate to go to their member of Parliament's office and ask for information and assistance to get the disability tax credit, because it is a credit that can go back 10 years.
With regard to taxation policies and new technology, there is certainly a lot we need to look at, because some of these devices the member is talking about are necessities, not luxuries.