Mr. Speaker, we were elected on a very clear promise to the middle class. That is why the first thing we did was to raise taxes for the wealthiest 1% and cut them for nine million Canadians. That is why we moved forward with the Canada child benefit, which will lift hundreds of thousands of children out of poverty.
That is also why we are proposing to make our tax system a little fairer so that a Canadian who earns $300,000 a year and decides to incorporate to save $48,000, the average income in Canada, does not have access to more benefits than the middle class. We want the tax system to be fairer.