Mr. Speaker, it is important for us to be very clear to all the people who are paying attention to this debate. We know the system, which has been around for a long time, is one that people have used legitimately. We also know that we need to make sure the system is fair going forward, so we have looked at the measures we can put in place to ensure that that will actually be the case. We've listened to Canadians about how we can get it right as we move forward.
What people have done in the past will of course be protected. We are coming up with new rules in the future that will not have unintended consequences but will ensure that people can invest in their business with a tax system that is fair.