Mr. Speaker, in the questions around what is technically by the Liberals' own definition an omnibus bill, I suppose we can often ask what is in it and what is not in it. We see in the 300-some-odd pages that the Liberals have not found the space to keep their commitment on closing an important loophole for Canadian CEOs. It may not be obvious to many middle-class Canadians and those working hard to join it, that when people are paid in stock options, they pay a much lower tax rate.
The Liberals actually campaigned two years ago to begin to close that loophole to make it much more restrictive and to only apply that to innovation companies when it was a true incentive as opposed to what it usually was, which is a tax dodge. The Liberals tried to characterize the small business sector that way.
Therefore, my question is this. The Liberals did not find room in the 330 pages in this omnibus bill to close the loophole and keep their commitment. Could my friend give us a time when he actually thinks the Liberals will follow through on the promise they made to Canadians over two years ago?