Mr. Speaker, we know that the party opposite was fine with tax advantages that encouraged the wealthy few to incorporate and get lower tax rates than middle-class Canadians. We are trying to make sure that the system is fair, because we just do not think that that works. What we are going to make sure of is that Canadians can continue to invest in a small business, to continue to invest in that active business to create jobs and economic activity. What we are not going to do is continue with a system that encourages the wealthy few to incorporate at a lower tax rate than the middle class.
In the House of Commons on September 19th, 2017. See this statement in context.