We know that nine out of ten Canadian families will be better off under the Canada child benefit plan, which will come into effect in July and is tax-free. It's monthly, simple, easily understandable, and I think we need to applaud our government for that. It will lift 300,000 children out of poverty.
Moving on to small business, under our purview, many of us in our committee want to undertake some sort of taxation review, whether it's reviewing tax expenditures or reviewing the tax code. There is a preferred rate for small business. Does it serve, from any of your research, as a disincentive for those small businesses to grow?