Mr. Speaker, with regard to income sprinkling, as I mentioned in French earlier, the details will be announced very shortly, well ahead of the January 1 implementation date. We have listened to Canadians from coast to coast to make sure we get this right. Our goal, which I know is one that might be a little foreign to the opposition, is to bring some more fairness into our tax system. We think that it is a good thing to have a tax system that is fair for everyone while supporting small business owners across the country as they create jobs and as they innovate. That is why we have lowered the small business tax rate.
In the House of Commons on December 6th, 2017. See this statement in context.