Mr. Speaker, we have always been clear with Canadians about our intention to lower taxes for small and medium-sized businesses. We made that promise during the election campaign because we recognize how important SMEs are. We will always support middle-class entrepreneurs.
We have also always said that we want to improve the fairness of certain aspects of our tax system. That is exactly what we are doing after having consulted Canadians across the country in order to be sure that we are doing things right.