Yes. From a fairness perspective we don't feel there's any difference if somebody is a good mechanic and is earning several hundred thousand dollars, or if they are a good lawyer, doctor, or dentist and earning several hundred thousand dollars. It's the level of income you should be treating in the same way. The threshold is now at $500,000 where you can access the small business rate. We think the government should be agnostic as to the way in which that's done, as long as these are legitimate businesses.
Many professionals have told us they are graduating—as I think your previous question alluded to—with hundreds of thousands of dollars of debt to become a professional in Canada. While certainly there are some professionals that do very well, and we're happy for that, it is a bit of a myth that every doctor, lawyer, and dentist in the country is wealthy. That's why we think their incomes should be treated the same as any other Canadian business owner and not subjected to specific provisions.
At the very least we urge you not to go down the approach Quebec has taken, which is an across the board elimination of access to the rate for those that have three or fewer employees. In our view that is especially punitive.