Mr. Speaker, we do not want to have a situation where the wealthy can simply change their situation by incorporating so they have a lower tax rate than the middle class. That is not a fair system. We want a system where small and medium-sized businesses have the opportunity to make investments with one of the lowest tax rates in the G7, but at the same time, one that is fair. That is our goal, and we are confident that we can create an economy that works for all Canadians.
In the House of Commons on September 20th, 2017. See this statement in context.