Mr. Hamilton (York West):
I know we have been moving to take care of special grievances of certain groups of people. We moved one step further to assist the medical profession in connection with deductions covering their expenses for attending conventions outside of Canada. This year I note that the minister has moved another step in connection with setting up retirement plans under which these people will be able to get some benefit. As a result they are in a much different position from the average wage earner who has a stipulated salary and knows pretty well in advance from year to year what he is going to receive.
I thought the department might consider, in all fairness, certain classes of people of that type, businessmen who are not incorporated and cannot take advantage of carrying forward losses, putting them in a position where a system of averaging their income might be arranged.
Subtopic: INCOME TAX ACT