Mr. Speaker, I rise on a point of order.
In the spirit of the holiday season, if you seek it, I believe you will find unanimous consent for the following motion: that the House recognize that small business owners have cancelled or postponed staff holiday parties and celebrations in an effort to stop the spread of COVID-19, and have chosen to purchase gift cards for their staff, in lieu of physical gifts, in an effort to buy local this holiday season; and that, given that in-person holidays and dinners up to $150 are currently tax-exempt while gift cards qualify as taxable income for their employees, the House call on the government to exclude gift card purchases up to $150 from employment income for the 2020 holiday season, so that small businesses, non-profits and local governments can honour and thank their staff for their hard work, especially during these difficult times.