Thank you, Mr. Chair, and thank you to our witnesses for the work you do for Canadians.
I have a couple of different questions. One of the arguments that's been presented here is, I think, a good argument. Obviously there are different schools of thought as to whether we should have tax credits as a way of lowering taxes or whether we should simply remove them and then lower taxes accordingly for everyone, so I'm glad we're able to ask the questions.
To start with, if a sole proprietor or a corporation were to give their employees first aid training, they would then be able to deduct that. That's sometimes referred to as a tax shield. Is that correct?