Mr. Speaker, I think it is important to start with the facts. When we came into office, the federal tax rate on small businesses was 11%. It came down to 10.5%. We are now reducing it down to 10%, so it will be lower for every small business in this country.
What we are going to do tomorrow is make clear, for the 3% of small businesses that are passing revenue to their family members, clear rules so that they actually will not have to work with the Canada Revenue Agency. That will help them. For that number of businesses that are passing revenue to family members not in the business, that will cease in order to make our tax system more fair.