Employment  That is the Prime Minister's do nothing job strategy. On another point I want to congratulate every hard working Canadian for contributing a total of $26 billion over the past three years toward reducing the federal deficit. I am pleased the Prime Minister has acknowledged their contribution. These Canadians are solely responsible for reducing our federal deficit and the Prime Minister must not take any credit for this.

The Budget  When they need more money for bigger government, bigger bureaucracy, bigger payments and bigger programs they dip into their cash register, the pockets of hard working Canadians. The average Canadian family has seen its disposable household income shrink by $3,000 under the Liberal government. Every reputable economist in the country will testify to that, but the Liberals are in denial.

The Budget  Liberal members pad their own pockets first and then ensure that their way is paid for by higher premiums and higher taxes from ordinary hard working Canadians. This budget is a fudge it budget. It has not told the complete story about what is going on in the country. The government has proven that it is disconnected from what is going on in the country.

The Budget  Unemployment is at a record level in this country and he has offered no tax relieve to take care of that. Only last Friday he imposed yet another $10 billion tax grab on hard working Canadians. Will the minister explain for the benefit of Canadians how this $10 billion CPP tax grab is going to help Canadians keep their jobs, help the 1.5 million Canadians who are out of work to get jobs?

Finance  This government's record which was described by looking through such rosy coloured spectacles is really nothing very much to brag about. This government offers no tax cuts, no relief for all the hard working Canadians who are wondering how to make ends meet. The only thing the government did was to take money away from Canadians to the tune of $25 billion to eliminate the deficit, another $7 billion away from Canadians by downloading on the provinces.

The Deficit  Through balanced, effective spending cuts, by 1997 we will have reduced the deficit by $33 billion, nearly 80 per cent. What does this all mean for hard working Canadians? It means lower interest rates. It means they are saving almost $500 annually on a $15,000 car loan. It means saving $3,000 on a one-year $100,000 mortgage. It means the economy is improving and jobs are being created.

Liberal Government  The Liberals have not delivered on jobs, they have not delivered on child care, on the CBC, on the GST, on medicare, on drug patents, in short on anything that is important to the quality of life for hard working Canadians. If the Liberals who still have an ounce of attachment to their old tradition of building rather than destroying institutions do not stand up to the Fraser Institute interloper who poses as the finance minister, the Liberals will erode-

Excise Tax Act  This would give the federal government the ability to reduce its current tax hauls from hard working Canadians and give them back their disposable income which will then be spent more efficiently and effectively. They know how to spend their money on their needs better than the government knows how to spend it on their behalf on what it perceives to be their needs.

Supply  I will have some remarks of my own in respect of the Senate. I have made them in the past. That is fair game. However, there are many hard working Canadians in the Senate and for hon. members opposite to make those remarks is improper, in my view, and contrary to our rules and practices. The motion before the House is questionable.

Gasoline Prices  This price fixing practice has long been a ploy by the gasoline industry to rob money from the pockets of hard working Canadians. Various individuals and groups have suggested a boycott of these gasoline companies. I have also asked the government to legislate an end to these price fixing tactics. To date nothing has been done and these multinationals continue to reap the benefits.

Department Of Public Works And Government Services Act  These are tax dollars we are working with. These tax dollars are given to the government by hard working Canadians who want to see their tax dollars spent in a prudent fashion. Let us never forget that the tax dollars are basically funds paid into trust by Canadians. The government should regard taxpayers' money as a sacred trust and should do everything it can so that there is no question by Canadians as to how the government spends that money.

Employment Insurance Act  On the second day of Christmas the minister of HRD, having no understanding of the meaning of insurance, gave us two hard-working Canadians who, despite their considerable financial contributions to UI over all of their working lives, died without ever having received a penny of benefits: taxed to the grave. On the third day of Christmas the minister of HRD, having no understanding of the meaning of insurance, gave us three French Canadian leaders who, to no one's surprise, babbled on incessantly about Quebec and how unemployment in Quebec was distinct from all other unemployment in the rest of Canada and who felt, as always, that no one understood them.

The Canada Council  No, these are not winners from the Publisher's Clearing House sweepstakes. These are the lucky recipients of tax dollars wrenched from the pockets of hard working Canadians and distributed through the Canada Council. That is right. You do not even have to live in Canada to receive a grant from the Canada Council. No, sir, if you do not like the winners here, no problem.

Immigration  The Canadian experience shows that immigrants as well as refugees become some of the best, brightest, most self-motivated and hard working Canadians. These are the people who will work with us to build a stronger, more economically dynamic country, which is why we are actively promoting Canada as a place in which to settle.

Excise Tax Act  We do not pick it off a tree, as some Liberals would like to believe. This kind of money comes from the pockets of hard-working Canadians, who are among the most highly taxed people in the world. It is said that the average middle class Canadian worker in this country in all forms of taxes pays about 63 per cent of their gross income in taxation.