Mr. Speaker, in the 2015 election campaign, we promised that as we reduce the small business tax rate to 9% from 11%, we will ensure that Canadian-controlled private corporations are not used to reduce personal income tax obligations for high-income earners rather than supporting small businesses. That is a promise we made in that election campaign. That is what we are doing.
In the House of Commons on October 18th, 2017. See this statement in context.