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Wow. Dion is an idiot. It was a MAJOR hole in Canada's taxation laws, and now they want to open it up again? Hell, the Liberals have always wanted to close that hole, but were scared to do it. The only reason Dion is doing this is to try and gain support from businesses. However, I don't really think he wants it to pass.
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I suspect if Harper could change his mind on this issue without looking like an idiot, he would. He probably caused more tax leakage by causing the sell off of these companies to foreign private equity that was actually there in the first case. This will likely go down as the biggest black mark for his term, both in terms of breaking a direct promise and also in terms of making truly bad economic policy.