Thank you very much, Mr. Skelton.
Again through you, Chair, to Mr. Harrington, we heard very clearly, when you talked about these changes and the nature of how they have been proposed, or as some of us might say, rammed through, that it amounts to another tax by virtue of the way the Liberal government has done this and forced its acceptance upon Canadian small and medium-sized businesses.
I wonder, for the benefit of people out there watching—and I know there are many out there from this industry who are very concerned about this—if you could review that with us, the unfair nature of it and, perhaps, the illegality thereof.