Mr. Speaker, I want to reassure the member. We have always mentioned it and said that our intention is for these changes not to be retroactive.
We have listened to Canadians from coast to coast, to farmers and fishers. The guiding principles, as we review the comments we have heard from Canadians, is to make sure that we keep supporting small businesses, keep a low tax rate for small businesses, and make sure that we support the family farm model, which we have always supported, so that intergenerational transfer is not impacted and family members can continue to work on the farm.
We will always stand behind our entrepreneurs. We will always stand behind farmers.