Mr. Speaker, I will set aside the temptation to talk about the former prime minister, but I will say it is important for us to remember that both small and large corporations in this country are the engines of wealth creation and they are job creators. It is important that they have a fair tax regime in order that they continue their work to build the Canadian economy and provide a higher standard of living and prosperity for our country. We want to make sure that is done.
We want to make sure that our tax regime is fair for the companies doing business in Canada because there is a huge incentive for them to move elsewhere. Capital is now international and we have to balance the need for fair taxation in our country with the need to attract investment and attract job-creating activity, wealth-creating activity. We try to strike the right balance.
My friend and I might have some debate about the right balance and whether we have struck it. I think that is a very important and fruitful discussion, but balance is important. That is what we strive to deliver and I believe this budget goes a long way toward doing that.