I would like to respond very quickly to Mr. Champagne's comments.
In his argument to me, he is clearly comparing apples to oranges. The Liberal Party made commitments about taxing individual taxpayers, and also about the Canada Child Benefit. That is one thing. Then, additional commitments were made about taxing SMEs. So to say that there is no need to honour the commitment to SMEs because commitments have been made to individuals makes no sense.
The fact is that, during the election campaign, the Liberal Party program said that it would reduce the tax rate for SMEs from 11% to 9%. The three parties had a similar platform. Now, in this budget implementation bill, the only thing kept is the first cut of 0.5% that was already scheduled in the previous budget; the sections in the Income Tax Act that deal with subsequent reductions have been eliminated. Those are the facts.
Consequently, the Liberal Party arguments make no sense.