Mr. Speaker, there has been a lot of discussion about small business and what is in the best interest of small business.
To highlight that fact, we did have the opportunity last fall to get engaged on different forms of tax credits. One of the issues that the Liberal Party espoused back then was the idea of the EI premium exemption, and I made reference to this earlier. It would have generated tens of thousands of jobs in all regions of our country.
It is something that is consistent with the fact that the Liberal Party has recognized the valuable role that small businesses play.
When we talk about the legislation we are looking at today, as has been pointed out, the small business community does recognize it has some value in terms of supporting it. Therefore, at least in part, we in the Liberal Party do see it as a relatively small step.
The government could have done a whole lot more. I cite the EI premium exemption as a minor example that would have had a much more profound and positive impact.
Why would the NDP support this bill in second reading and then, when it comes to third reading, oppose it, when in fact the small business community recognizes that there is some value to passing it?