Mr. Speaker, on January 1, we are lowering small business taxes for 100% of small businesses across the country. Three per cent of small businesses of Canada-controlled private corporations use income sprinkling. Of that 3%, many will be able to continue under recently-clarified rules that apply.
Those who are trying to use income sprinkling as a way of avoiding paying their fair share of taxes no longer will be able to. That is what Canadians expect of this government when we make the tax system fairer, and that is what we are delivering on.