Mr. Speaker, the hon. member knows that the strong leadership of our Conservative government has steered Canada out of the global recession and has helped created over 1.2 million net new jobs.
Budget 2015 continues to build upon that. It is a low-tax plan that helps create jobs by a number of measures, including reducing the small business tax rate to 9%, providing manufacturers with the accelerated capital cost allowance so they can invest back into their own businesses.
The Liberal Party's only plan is to raise taxes.