Mr. Speaker, I want to thank the Parliamentary Secretary to the Minister of Finance for her fine speech introducing the implementation bill. This is the second implementation bill, and viewers at home should know that the budget is presented as a policy document and then there are two implementation bills, one in the spring and one in the fall.
Today we are starting the discussion on implementing the second half of the budget that has been passed by the House of Commons. I want to make the point that it has been passed.
One of the items in the budget that we passed in the spring, and was not in the first implementation bill but is in the second, was to deal with the small business tax credit to help small businesses employ more people to create jobs.
Why is it important for Canada to continue to support small businesses in their growth and employment?