Yes, I will. Thank you.
Part 1 of the bill implements a number of tax measures that were proposed in the April budget or that were referenced in that budget. Most notably, it reduces the required minimum amount that must be withdrawn annually from a registered retirement income fund, a variable benefit money purchase registered pension plan or a pooled registered pension plan. It ensures that amounts received on account of the new critical injury benefit and the new family caregiver relief benefit are exempt from income tax. It decreases the small business tax rate and makes consequential adjustments to the dividend gross-up factor and dividend tax credit. It increases the lifetime capital gains exemption to $1 million for qualified farm and fishing properties. It introduces the home accessibility tax credit. It extends for one year the mineral exploration tax credit for flow-through share investors. It extends for five years the tax-deferred patronage dividend regime for shareholders in agricultural cooperatives. It extends until the end of 2018 the temporary measure that allows certain family members to open a registered disability savings plan for an adult individual who may lack the capacity to enter into a contract. It permits certain foreign charitable foundations to be registered as qualified donees for income tax purposes. It increases the annual contribution limit for tax-free savings accounts to $10,000. It creates a new quarterly remitter category for certain small new employers. Last, it extends, with some modifications, for 10 years the accelerated capital cost allowance for investment in machinery and equipment in the manufacturing and processing sector.