Thank you, Mr. Speaker. Mr. Speaker, I would like to pursue another question on the hotel tax. Mr. Speaker, I am not a Minister of Finance, but if I were, and if I was thinking about going down in the history books as instituting a whole new tax, I would ask some basic questions.

One is where I am going to collect it from? Who is going to pay? It is the comparison between gain and pain. What is the gain and what is the pain? Who is going to pay for it and what is it going to cost? The cost will have to be not only what is it going to cost me to collect it, but what is it going to cost the industry? These are the basic questions I would ask before I take money out of other people's pockets, or my own pockets, or pockets of the NGOs, the aboriginal governments, or millions of people who have conferences in the North.

Mr. Speaker, I have to ask the Minister if he would not agree that those should be the basic questions he should ask as the Minister of Finance?