Mr. Speaker, I think there are a lot of things for families in the budget. There are also a lot of things for small businesses.
I know the parliamentary secretary is very engaged on the agriculture file. Maybe he would talk about some of the tax relief for small businesses, including for farms. I know in the budget there is an extension of the lifetime capital gains exemption for farming properties, for example, and some of the other small businesses.
Would he comment on that and the host of measures for farming and other small businesses?