Mr. Speaker, I am very excited to hear that New Democrats will be supporting the bill, and I thank them for that.
To the first part of his question, no, this is not a boutique tax credit. A boutique tax credit, by definition, is one that supports a very small number of people. There is a very specific parameter around the tax credit. The benefits of the bill would be available for anyone in this country who availed themselves of a training course, so by definition I would suggest that it is not.
I share the hon. member's concern about potentially having adverse impacts in terms of suggesting that other employers would not offer this anymore. I do not have any reason to believe that would be the case. This is a very modest bill. We are not suggesting we would be paying for 100% of the cost of this training. Because I have kept this very modest, it would not have the impact that the member was necessarily suggesting.