Mr. Speaker, as I said, the Minister of Finance has always worked closely with the Conflict of Interest and Ethics Commissioner and will continue to do so to ensure compliance with all of the commissioner's recommendations.
The member is forgetting what we have always said and what we said in August 2015. I am very proud that we are lowering the small business tax rate, but we have always said that it must be done in the context of revamping our tax system to make it fairer. I am also very proud that we are doing this after having listened to Canadians from coast to coast.