Mr. Speaker, our leader was very clear, so let me help the member understand it in more detail.
We support the cut for small businesses, but we think the implementation requires more detail. There are different types of small businesses. People can self-incorporate as individuals. They can have a law degree and hire themselves out as a consultant and make a six-figure salary, doing wonderfully well, but only employ themselves and effectively self-incorporate as a model to manage their tax load as opposed to actually starting and running a small business.
Then there are small businesses, of which my riding has many, that employ people: a corner store, a small start-up firm in a high-tech field, or a new law firm. There are small businesses that have employees. We think that the tax cuts need to bonus those businesses that hire people; so we should target the small-business cut to employment growth, not simply to tax avoidance.
A blanket statement of whether a cut for small-business taxes is good or bad is too easy to make. The question is how to make cuts to small-business tax to generate jobs for people and grow the strength of a community. That is the distinction that the leader of the Liberal Party was making when he said he was concerned about the tax cut as just a tax cut in and of itself.