Thank you.
Mr. Koss, I liked your presentation very much. It was very interesting in a number of respects. Those issues interest me too. I can see a problem with SMEs and your example is very clear. I have always found that SMEs in particular were often the victims of abuse from others. I will not mention the BDC, because Mr. Ouellette already did so. It is particularly the case with employment insurance. People often make that claim to me, and not just in my constituency, but everywhere.
If we give business owners access to employment insurance, we have to make sure that there are no abuses. In my constituency, I have maple producers whose work is very seasonal. Because they are owners, they have no right to claim employment insurance, even though they are only working five, six or seven months a year, when their business is going at top speed.
It is more or less the same with family business transfers. It has not been described like this, but, at the moment, if you want to transfer the family business to your children rather than to a stranger, you are taxed as if it were a dividend rather than a capital gain. That is a problem. On the other hand, the decision to tax everything like a capital gain gave rise to abuse in the past. That is why we were forced to distinguish between the two types of transaction.
A Liberal member had introduced a bill. We on our side are also studying options. But this is the first time that I am hearing someone say that it should not be taxed at all.
In your opinion, instead of taxing family business transfers like a dividend, should they be taxed like a capital gain, thereby granting a lifetime exemption of $1 million and then taxing half the gain itself, or should we completely remove all tax from family business transfers?