The Canadian Taxpayers Federation is thrilled you're taking Late Night to Toronto. It will be wonderful to see our biggest city showcased on national television, albeit in the middle of the night.

We were, however, quite dismayed to learn that Late Night took $1-million of our hard earned Canadian tax dollars to bring you here. (OK, that's only US$753,580, but you get our point.) On behalf of all Canadian taxpayers, we respectfully ask for our $1-million back.

We know it would probably be hard for you to pay it all yourself. But we know the multi-billion-dollar-entertainment industry could cover the costs for such a worthy cause. Let's not forget that you agreed, in part anyway, to come here to help boost Toronto after last year's SARS epidemic choked tourism.

The folks who are bringing you to Toronto say your show will generate $100-million worth of good publicity for the city. Wow! If that's true, you should ask NBC for a raise. If Late Night generates that much economic activity in Toronto imagine what it could do for the rest of the world.

Don't take this the wrong way. We want to see your show broadcast from Toronto. We just want it to happen because Toronto is one of the greatest cities in the world, in the greatest country in the world, and not because our government gave you a million bucks.

It is true that Toronto suffered as a result of SARS. But Canadians also endure punitive tax levels. Did you know that we labour under a tax burden 30 per cent higher than in the U.S., and yet our government spends less, per capita, on healthcare than yours, and our military is hopelessly under-funded Our taxes are high to fund business subsidies and other silly corporate welfare programmes like the one you collected. If only we had a national leader brave enough to "end welfare as we know it" here in Canada like your former president did in 1996.

We understand the challenges Late Night faces with the sojourn to the great white north - moving the hilarious Late Night staff, all that equipment, and whatever else is required to make a television show.

In the interest of getting our million dollars back, the Canadian Taxpayers Federation has a proposal:

CTF staff will, free of charge, man your cameras, haul your equipment, and hold your cue cards. Heck, we'll even write your monologues for you. In addition, you and your staff are welcome to stay in our homes for the duration of your visit. Now that's Canadian hospitality!