Madam Speaker, I think under a Conservative government we certainly took steps to improve the tax regime for manufacturers, for natural resource industries to make sure that the accelerated capital cost allowance for LNG, for instance, in my province of British Columbia will be a big advantage.
I think there are always opportunities to incentivize the behaviours that we want to see in Canada, but we do not do that by raising taxes on small businesses. We do not do that by raising payroll taxes on small businesses, which is exactly what the government has done, which it promised it would not do.
I think Canadians are waking up to the fact that this is a government that breaks its promises.