Mr. Speaker, I enjoyed the minister's speech. He talked a lot about the benefits that we were providing to middle and low-income Canadians. He talked about the expansion of the universal child care benefit. He talked about the income splitting, which really targets families with one person working or maybe making a little more than his or her spouse, to provide tax fairness for those families.
Could the minister elaborate on exactly how the income splitting would work and how it would provide support for both medium and low-income Canadian families?