I'm not disagreeing with that statement but am trying to lock in some real numbers here, knowing that capital gains can absolutely be a disincentive to investing in your company. If you're going to have to sell that business, or sell that farm, or sell that woodlot, you will want to depreciate it in value, because you're going to pay less income tax and less capital gains that way. This has happened in the past, but at the same time, it would have to be an incremental change instead of a radical change.
On September 29th, 2014. See this statement in context.