Mr. Speaker, we share the member's view on the importance of small and medium-sized businesses to the Canadian economy. That is why we are fulfilling an important commitment we made to Canadians by lowering small business taxes from 11% in 2015 to 9% by 2019.
With respect to the specific measures, I assume she is referring to income sprinkling. My colleague the Minister of Finance said they would take effect on January 1, and all of the details will be known, obviously, before that point.