Mr. Speaker, unlike the previous government, we dealt with this issue in the interest of tax fairness for Canadians, yes, and that corporations in Canada would pay their fair share of taxes. I know members opposite do not think that is the right thing to do, but we as Conservatives think that all Canadians, whether they are corporations or individuals, should pay their fair share of taxes.
The implementation rules with respect to the income trusts should be available before Christmas.