Yes, certainly it was. It's also important to remember that, again, the additional deduction only benefits credit unions and caisses populaires. There are other business forms. A mutual insurance company, which may also be based on similar social objectives, would not have extended access to the small business deduction, nor would other forms of cooperatives. So again, this is a unique attribute in place that benefits only one group of taxpayers.
On May 9th, 2013. See this statement in context.