Thank you so much, Mr. Chair.
Maybe I'll start off by indicating, to Mr. Stewart's queries around the vaccine mandates, what's behind that logic. I know that there was a recent poll that was done. Éric Grenier sort of announced this on Twitter. He said: “I've seen lots of reference to the Angus Reid Institute poll that suggests a majority want to end restrictions and 'let people self-isolate if they're at risk', whatever that means. Léger's more straightforward question still shows [that the] majority don't want to lift restrictions...”. I'll leave it with that statement.
I did want to turn my attention to small businesses. As we all know, they are the heart and soul of our economy. I had a chance to visit many of our small businesses across the Davenport riding over Saturday: a big shout-out to The Green Jar, African Palace and Caribbean Queen. They're amazing businesses, and I think they're going to be very happy to learn that Bill C-8 includes a small business air quality improvement tax credit, where there would be a temporary refundable 25% tax credit for eligible businesses on expenses incurred to undertake air quality improvements that increase outdoor air intake or air cleaning in commercial properties.
I think this is on everybody's minds as we're trying to get into the world of the post-COVID economy: How can we continue to keep our staff safe and keep our customers safe?
Can officials comment on how this new fund will work? How will small businesses be able to access this tax credit?