Ask any taxpayer in Canada for an example of government waste and they'll provide you with their favourite examples.

My all-time personal favourites include funding a cucumber greenhouse in Newfoundland, spending a million bucks on the Voice of Fire painting for the National Art Gallery and the millions of dollars we have poured into Sheila Copps' information office.

Unfortunately, stupidity isn't a terminal disease. Therefore the federal government continues to offer us new examples of their sickness. A quick review of the Public Accounts quickly reveals that when it comes to frivolous spending, our federal government is unmatched.

Upon arriving in Ottawa in 1993, Reform MP John Williams carved out a niche for himself as an astute guardian of public funds. A couple of times each year he produces the "Waste Report" which highlights offensive and utterly stupid spending by the Government of Canada.

This week his Waste Report once again reminded us that the feds treat your tax dollars like disposable diapers: abundant in supply and to be used for crappy purposes.

Taxpayers forked out $28,000 for a study of women's wear in 19th-century Istanbul, $75,000 went to a study on "feasting and the origin of inequity," and another $41,000 for a treatise entitled Critical Editions of Spanish Golden Age Plays.

It seems the feds have no money for tax cuts or debt reduction. But if you've got a stupid study or idiotic research project in mind, that has absolutely no value to the advancement of the nation, well just fill out your grant form and all your dreams will be fulfilled.

Indeed, we found other examples of this malaise in our sixteen-year study of authorized financial assistance given out by Industry Canada.

1989 -- $30,000 to the Advisory Committee, The Ladies' Dress under something called the Special Fashion Program.

1990 -- $10,000 to the Canadian Shareowners Association. Nothing like giving money to people who own shares!

1991 -- $765 to the Bed & Breakfast Association of Newfoundland.

1992 -- $15,000 to the British Columbia Chamber of Commerce.

1993 -- $12,250 to the Canadian Employers' Council.

1994 -- $12,800 to the Organization of Economic Cooperation and Development (OECD) in Paris, France!

1995 -- $26,000 to the Manitoba Aerospace Human Resources Committee

This list is depressing and some organizations seem to be on the lifetime plan with the Government of Canada. The Consumer's Association of Canada has received over $5.3 million since 1989. And the Alliance of Manufacturers and Exporters has received over $10.1 million in Industry Canada authorizations since 1984.

From Chambers of Commerce to National Associations to Ski Clubs to Fishermen's Associations, the list is endless and proves one fundamental truth. As long as you work hard for your money, Ottawa will work just as hard to waste it.

If you're appalled by this tiny list of wasteful spending, brace yourself, it is just a preview of what will be listed in Volume Two of our Corporate Welfare report due out before the end of May.