Alistair spoke about the Budget Implementation Act

Madam Speaker, with the budget implementation bill being an omnibus bill, there were a number of items we agreed with, but there were also a lot we did not. The problem with bills like this is that they have to pass the House in their current form. Therefore, because there were those poison pills in the budget, we could not support it.

With respect to the tax breaks, we agreed to raising the tax rate for people who earned over a certain amount. It was the so-called middle-class tax cut, because the true maximum benefits for that came into effect for people earning between $89,000 and $200,000 a year. As I have stated in the House many times, that was the equivalent of every single Liberal member of Parliament giving themselves a tax break. However, when the median income in Canada is $31,000 a year, the constituents in my riding get nothing. I did not come to the House to give myself a tax break, and I certainly stand by my decision earlier this year. 

http://openparliament.ca/debates/2016/10/31/alistair-macgregor-5/