Mr. Sinclair:

We did in one instance.

Mr. Sinclair:

No matter how small or large.

Mr. Sinclair:

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.

Mr. Sinclair:

I am very glad to have the help of the hon. member for Rosetown-Biggar because if the other list were placed on Hansard it would be a list as thick as Hansard.

Mr. Sinclair:

Getting back to the purpose of the resolution: it is to give aid to the dairy industry. No matter whether the containers are made in Canada or in the United States, the cream in those containers is Canadian cream.