Thank you, Mr. Speaker. It is with some regret that I stand to oppose this bill for a couple of relatively straightforward reasons, Mr. Speaker. I will take just a few minutes to put my position forward. I know there are many other topics I think my colleagues will address.

I would like to make it very clear that this is not an indication or an opposition or a lack of confidence or optimism that I have for the tourism industry. In a previous life, my wife and I ran a small business of our own that we built from scratch that depended in large part on the tourism industry. I made my living from this industry. In yet a different previous life, Mr. Speaker, I was an executive with the Northwest Territories Tourism Industry Association and I have learned much about the potential and the hard work that has to go into making a successful industry, especially the partnerships that are required to make it work.

My position on this tax has been consistent from the start. I am not in principle opposed to the tax as a legitimate and appropriate way to raise revenue. What I have not been convinced of, and I am still not convinced of, Mr. Speaker, is that it is a tax that has a plan that people have bought into. This is where the Minister and I have at least a philosophical difference.

The Minister is saying give me the money and we will come up with a plan. I believe, Mr. Speaker, that our strategy as partners should be develop the plan. The money will follow if the plan has integrity, if it has buy-in and if it has support. That is what has been missing, Mr. Speaker, from what the Minister has been telling us.

I cannot take issue or argument with anything that Mr. Handley has put forward this afternoon but what has been missing is a confirmation that there is indeed a plan for how this industry is to advance, what role the government and private sector will be playing in that. The Minister has indicated that there is correspondence and consultation and he and the department are to be complimented and congratulated on that, Mr. Speaker. Indeed, he has genuinely taken this idea out in the street and generated a lot of goodwill for the department, for this Legislature, by making that move.

In the correspondence and comments I have seen and heard from industry, Mr. Speaker, I do not see anybody saying, "Go ahead with the tax, Joe, we will work out the plan at the same time or we will work out the plan later". No one is saying that. They are indeed saying we will and want to work with government to move this industry forward but no one that I have seen has said go ahead with the tax at the same time.

Mr. Speaker, I will come back to that position which I have held from the start. This tax is not in itself a bad idea, but it is lacking a plan that everybody can have a say in how this industry can move forward. Thank you, Mr. Speaker.

-- Applause