Mr. Speaker, I did indeed have the honour of working with my colleague on the Standing Committee on Environment and Sustainable Development.
I am always shocked to hear my Conservative colleagues say that a price on carbon is a tax on carbon. A price on carbon is an investment in a low-carbon economy. It is quite different.
Even though the Liberals' plan is far from perfect, everyone who wants the government to invest in the environment can agree on one thing: transitioning to a low-carbon economy cannot happen without pricing carbon.
That being said, as far as the Canada pension plan is concerned, it is true that the Liberals must absolutely think about all the SMEs. My riding, Drummond, is another riding that depends a great deal on SMEs.
The Liberals have introduced some tax deduction measures. I will not list them all, but they ensure that employers and employees alike do their part, put money aside for improving CPP. The adverse effects can be mitigated by the fact that this is considered a tax credit, as it currently is by the way. This is an investment in the Canada pension plan.