Mr. Chairman, we really do have to keep in mind our competitive position with the other jurisdictions across Canada. I think the fuel tax that we collect is really quite competitive with elsewhere in the country. When I talk about the need to be competitive and the need to possibly lower taxes, I am talking about a much broader picture than that.

For example, if Alberta has a 10.5 flat tax, we have to stay competitive with Alberta in personal income tax and the same with corporate taxes. The broader cost of doing business here. It may be possible in the future, as we look at this whole issue of competitiveness with the rest of Canada, that fuel taxes could be factored in there. At this point I am not prepared to change our tax on fuel to match the effect of Nunavut's because they do not have a highway, or match the Yukon's and do that one in isolation. We have to look at the big picture and look at the competitiveness. It might be better to lower personal income tax. That may be a fairer way of doing it. That gives everyone who is working an income benefit, maybe more fair to do a tax credit increase. Those are options we have to look at. I am not closing the door to this forever I am just saying that I could not see changing the fuel tax today. Thank you.