Mr. Speaker, I am glad that somebody from the Conservative side realizes it is small businesses that create jobs. They are the economic engine for our country.
What really puzzles me is, if the Conservatives are to tax small businesses in the new year, how does that help small businesses? They are saying that they want to create jobs and provide a small tax credit to small businesses, but yet they are taxing small businesses. How would that help create jobs for Canadians?