It's also important to put on the record, Mr. Chairman, for the parliamentary secretary, that he was here when the Canadian Federation of Independent Business testified before our committee. They also made it very clear that a number of the small business owners fall in that so-called 1% tax increase. Not only did many of the small business owners not get a tax decrease as promised by the Liberals in the election campaign, but the Liberals have actually increased the personal taxes for many of the small business owners.
For the parliamentary secretary to sit there and talk about a middle-class income tax cut when in fact the Liberal government raised taxes for many small business owners is a bit rich.