Thank you, Mr. Chair, and I also would like to thank the officials.
I'm going to start by asking for some clarification around the dividend tax credit. I understand this is a very technical change. It was to correct an inconsistency in the tax system that we reduced the rate to 11%. Can you confirm that this will simply, for tax purposes, treat small business owners who use dividends to take money out of their company the same as those who do it through salaries or bonuses?