Mr. Speaker, when the finance minister took office, the small business tax rate was already at 9%. He raised it back up to 10.5%, and now he expects us to congratulate him for reversing his own tax increase, but he has another tax increase to come. He is going to bring in new rules for families that share the work and the income of their businesses. Tax court judges say it will lead to battles in court.
How much time is he leaving them to prepare? It is less than three weeks. While he is on a sunny island somewhere, small businesses will be scrambling over Christmas. Why?