Mr. Speaker, it is very clear the difference between an across-the-board, permanent tax cut and the temporary tax trick proposed by the NDP-Liberal government. We permanently reduced the GST from 7% to 6% to 5%. We did so while balancing the budget. Of course, there were timely temporary deficits during the global financial crisis and we brought the country back to a balanced budget. It was a prudent fiscal approach and we were able to cut taxes permanently and across the board, cutting the GST.
This temporary tax trick says that we are going to change the list of goods that are tax-exempt for a period of two months, so there will be one list of tax-exempt goods now. That list is going to change for two months and then it is going to change back, which is just a nightmare from an administrative standpoint for small businesses that have to manage this. It is a trick because it will not cut people's taxes permanently. We favour permanent, across-the-board, effective tax cuts to make our system simpler and more effective and to provide Canadians the tax relief they deserve.