Minister, thank you for being here today.
I'd like to take the opportunity to follow up on some questions I asked you previously, over several months now, regarding the active versus passive income tax rules and how those rules are affecting small businesses like campgrounds.
It's quite unfortunate that your Liberal government is continuing to unfairly target small businesses. Your government, and specifically your department, is using those rules to target small businesses like campgrounds by arbitrarily assigning them as having passive income when the amount of work that's involved with a business like a campground is anything but passive. Your department has, in fact, handed out huge new tax bills that will force some of these businesses to close their doors.
I wonder if you can explain to me why you believe that some businesses are too small to be small businesses and why you continue to try to tax them out of business.