I would like to use the example that you give on page 3 in the English version. You talk about a printer whose company is worth $500,000. Let us suppose that the print shop is located in the town of La Pocatière. Mr. Généreux, who is not here, is a printer. He is the owner of Impressions Soleil in La Pocatière. He is a printer by profession.
According to what you are saying, his tax treatment would be different depending on whether or not he owned the premises or set up his print shop in premises owned by someone else. We are really talking about two different individuals. One is a printer, and his tax status is different given that his business is printing and not real estate. However, should he rent the plant from another individual, this person works in the real estate sector. The owner of a building and the owner of a print shop are equal, tax-wise. The tenant, however, does have a certain number of tax advantages or disadvantages. I am trying to understand. Your tax model will more than likely put all building users into the same category, which could be complicated.
Moreover, since I come from a very urban riding with many tenants, I am in favour of tax measures aimed at helping tenants and small property owners. However, we should not confuse the types.