Mr. Speaker, the member and I have a bit of a philosophical difference, and maybe it is just the wording. If I invest in an RRSP, like many Canadians do, or a TFSA, it is a form of tax avoidance. Companies will do what they can to reduce their taxes. If the member is suggesting that we need to close loopholes to avoid taxes not being paid legally, I agree with that a hundred per cent.
I also agree with my colleague that we need to make our tax code a lot simpler and more straightforward. We need to reform the tax system. We have to have a very fair but competitive tax program in Canada. Capital is very fluid. We do not want to have a system like we see right now where, despite what the members opposite are saying, we actually have a net outflow of investment capital from Canada. We do need a simpler, fairer tax code.