I would argue that the government is going in exactly the right direction. It's hard to say what the right rate should be. The reason is that there's a big distinction between statutory rates and effective rates, with the deductions, and so on, that corporations have.
I would argue that we're definitely moving in the right direction. There's still some distance to go, but bringing down corporate tax rates is exactly the right thing to do to make it more attractive for foreign companies to locate in Canada and for Canadian companies to maintain operations here.