Mr. Speaker, first of all, I would like to respond to the preamble of my colleague's question.
Here are the facts. We lowered taxes for middle-class Canadians as soon as we took office in 2015. That was an important measure that we wanted to put in place, and we kept our promise. We also created the Canada child benefit, a historic measure for Canadian families. It puts extra money in the pockets of Canadians. On average, families receive $540 per child. These measures are better targeted, more generous, and tax free.
I would like to remind my colleague that, just recently, we lowered taxes for small businesses. It was a first step. Next year, in 2018, we will lower them again. Finally, in 2019, the small business tax rate will be 9%.