Liberal MP Dennis Mills has stirred the pot in the past with his positive proposals for a "single tax". But this week Mills and his colleagues from the Special Sub-Committee on the Study of Sport in Canada (say that three times fast) are stirring the pot with their report titled: Sport in Canada: Everybody's Business. The only thing this committee will stir up is the ire of taxpayers.

To be fair, the majority of the committee's 69 recommendations deal with the funding problems and issues in amateur sport. Indeed, it is a comprehensive inventory of the state of amateur sport in Canada. This is where the good news ends.

At a minimum, the bill for all 69 recommendations is $578 million over five years. And in its never-ending quest for tax revenues, the committee wants the Minister of Justice to study sports wagering with an eye towards legalizing it. We can see it now - file your tax return and place odds on next year's Grey Cup and the World Series at the same time.

Will the Minister of Revenue receive overtime pay for acting as the nation's chief bookie on top of his tax collection duties Provinces are already addicted to lottery revenues, the feds shouldn't "bet" on what amounts to a new tax.

In addition, 21of the report's recommendations have no cost estimates attached at all. And seven recommendations urge the adoption of various tax credits including money for parents who register their kids in organized sports. The last thing we need to do is to complicate the tax system with more credits. Not to mention the inherent unfairness for parents who enroll their kids in ballet, the chess club or theatre who would not be eligible for a tax credit.

Participation in sports at an early age fosters a lifetime love of activity and eases our health care costs down the line. But tinkering with the tax system is not the answer. Instead, the feds should implement our proposal for $10 billion in across-the-board tax relief to leave more money, up to $675 per year, in Canadians' pockets. This is a better way to help mommy and daddy pay for Johnny's minor hockey fees, Mary's soccer shoes or little Ivan's piano lessons.

However, the most offensive section of the report is recommendation #36 that recommends: The sport pact be initiated to protect, enhance and promote the vitality and stability of professional sport in Canada.

The "sport pact" includes: 100% deductions for small businesses that buy pro-sports tickets and suites in stadiums; up to $5 million per year per team in tax credits to effectively lower taxes payable; a Canada-U.S. tax harmonization protocol for sports professionals; and allowing "professionals in the sport industry and their families" to immigrate easily (read: queue jumping) to Canada.

Pro-sports teams are not public goods. They are neither hospitals, schools, nor roads. We fully under-stand that beleaguered owners of sports franchises can't compete with their American counterparts. Nor can the majority of Canadian businesses: their taxes are too high!

Mr. Mills should make a beeline for Paul Martin's office and dust off the Mintz report on business taxation from last year and urge the adoption of its recommendations if he truly wants to level the playing field for Canadian companies.

Finally, spending on sports comes from disposable income. If we don't buy tickets for the game, we'll go to the movies, or to a play, or the mall. This must be kept in mind when assessing the economic impacts of franchises on the economy.

The sports pact would be a deal between politicians and millionaire sports franchise owners with taxpayers getting rammed into the boards. Ouch, it hurts already.