Thank you, Mr. Chairman.
Welcome, Minister. It's your first appearance at the finance committee, and the chairman's been very kind so far. He has a mean streak, I'm just warning you.
Minister, we have a great record of tax relief in Canada and a great record as a government, with nearly $3,400 per family in personal income tax relief having been provided, a low corporate income tax rate, and a low business income tax rate. At the same time, there's always more to do.
Here, I think one of the really successful pieces in this budget was the search and rescue volunteers tax credit. Often this type of legislation is overlooked, quite frankly, but in this case it gives back to the community. We depend upon these individuals in rural Canada. Often they can't, in a small fire department or a small search and rescue unit, get enough volunteer hours to actually qualify for the tax credit. So can you explain the changes that budget 2014 brings down, that economic action plan 2014 brings down, to really help these individuals?