Thank you for the question.
As you know, two years ago, we decided to create a national tax regime that was effective and, at the same time, more efficient and fair. A year and a half ago, an expert panel helped us pinpoint the tax measures that were not working as intended. We included in the budget some of the measures stemming from our commitment.
We feel we identified key elements, and we will continue to implement measures that will result not only in a fairer tax system, but also create promising investment opportunities for the future.
The measures we put in place after consulting Canadians, a few weeks ago, are the most important when it comes to improving our system and making it more fair, and putting more money in the hands of small and medium-sized businesses so they can invest in the future.