That would be difficult to obtain. When I referred to a list as thick as Hansard, I would say to the hon. member that he need only step into a jewelry shop, look around him and see all those articles
displayed, every one of which has a sales tax on it, to realize why the exact description of these articles would fill many pages. On the other hand, to give at least the headings in schedule III, might I point out that almost all foodstuffs are exempt, almost all things used in farming, mining and quarrying operations, and equipment for marine and fisheries are exempt, and things connected with religious, charitable and educational activities. A very large list of building materials is exempt.
Perhaps it might be helpful to readers of Hansard if this list were placed on Hansard.
Topic: EXCISE TAX ACT AMENDMENT