Madam Speaker, I listened attentively to the member's remarks. I suspect that we need to update her on some of the recent developments in taxation.
The government has come forward with what I think, for the agricultural community and the stakeholders we have heard from, including a number of stakeholders from the member's own province, are salutary changes for the farming community in the Prairies, Alberta, and right across this country.
The changes that the minister has indicated will not go forward, namely with respect to the treatment capital gains, will ensure that farmers are able to comfortably plan for the succession of the family farm and enable these hard-working people, whom we consider very much, to plan their futures in a way that would allows their children to continue to farm and work hard.
As for small business, we were incredibly pleased to offer to our hard-working small business owners a tax reduction that brings about the lowest small business tax rate in the western world. It was contained in our election platform.