Cameron Renkas refuted the Department of Finance's assertion that the United States and Australia took action to shut down flow-through structures. In his research paper, Digging Deeper, he gave a perspective on how the United States taxes publicly traded flow-through entities and Master limited partnerships, the US equivalent of Canadian Income Trusts. In a January 12, 2007 paper, Yves Fortin outlined his concerns regarding the claim of tax leakage. In his October 31, 2006 policy statement, Finance Minister Jim Flaherty said, "If left unchecked, these corporate decisions would result in billions of dollars in less tax revenue for the federal government to invest in the priorities of Canadians, including more personal income tax relief" but Minister Flaherty did not document his allegation or cite any research to back up his claim. Mr. Fortin's paper A Recipe For Tax Loss gave several examples of how the tax on income trusts could lead to a loss in government tax revenue, not a gain. Analyst Dirk Lever wrote on January 15, 2007, "We cannot understand why any Canadians would support double taxation of retirement benefits - it affects all of us eventually." Mr. Lever also cited several flaws in the Conservative government's policy in his research paper Deep Dive into Tax Issues: Canadian Pensioners Taxed Twice on Canadian Corporate Dividends. In the report, Mr. Lever asked: Why are Canadian Pension Benefits are taxed twice on Canadian Corporate Dividends? Why are foreign investors allowed more favorable tax treatment than Canadian retail investors? Special hearings by the Finance Committee commenced January 30, 2007. John McCallum, the Liberal Finance critic called on Minister Flaherty to explain the reasoning behind the change in Income Trust Tax policy. In a February 8, 2007 news release, John McCallum is quoted as saying, "essentially they released close to a thousand pages of public documents, not one of which brings Canadians any closer to understanding what type of information or calculations led the Minister to break his election promise and tax income trusts, either the Minister is in contempt of the committee’s motion or he had absolutely no data from his own department before shutting down the sector and destroying tens of thousands of Canadians’ life savings. The first possibility is disturbing, the second is deplorable." The Conservatives had the support of the Jack Layton and the NDP on this issue. The government postponed the tax from taking effect until 2011