Mr. Speaker, I appreciate the hon. member's question, and it is a good question. I agree that it would be very useful to spend this day on a focused debate, possibly on those 180 tax expenditures, and see whether there is some review that is appropriate. A lot of these expenditures were initially created with the best of intentions to achieve a certain social goal, but they do leave a lot of people behind.
One of the inequities the member has mentioned is the difference between refundable and non-refundable. I, as a relatively wealthy individual, get the full benefit of the tax expenditure, where someone who is not as affluent does not. This is in itself an inequity.
I do not know the extent and nature of the commitment in the budget to a review, but I commend the government for at least having the chutzpah to put those 180 tax expenditures under the microscope.