Madam Speaker, as I was listening to the member, I had the opportunity to also look at the summary that is outlined in Bill C-13. I would like the member to respond a bit more about the tax credit advantages.
In the summary we talk about the tax credit for children in artistic, cultural and recreational programs. We talk about tax credits for students in post-secondary education. There are different tax credits or treatment for accelerated capital cost allowance, treatment for investments in machinery and equipment, and in the mining sector.
Could the member explain a bit more about the benefit of these tax advantages and how they empower Canadians and job creators in making our economy stronger?