There is no plan for any type of assistance for small business. We consulted with small business, medium-sized business, and large business in preparation for the budget. As I say, the Canadian Federation of Independent Business felt business owners had suitable time to adjust to the new rate, given that there was approximately two months' notice of the new rate, and that to the extent there are legitimate business expenses relating to the change, those are deductible in the normal way for business as business expenses.
On May 30th, 2006. See this statement in context.