You are looking at it when you're responding to the question about the rise in capital gains tax. Thirty-three per cent of capital gains is tax-free in Canada or will continue to be so; fifty per cent of that will still be tax-free for revenues up to $250,000 or more annually, not just on a one-time basis.
Entrepreneurs are going to get a $1.25-million lifetime exemption for the sale of their business. We are trying to be competitive, especially with the United States, because they're increasing their capital gains tax rate to 45%. Canada will not even be close to that.