Mr. Speaker, as I said earlier, we will always support our small and medium-sized businesses. That is why our tax rate remains the lowest in the G7. We are fully aware of the importance of small businesses, and we want to encourage them to continue stimulating growth in Canada.
However, there are still some loopholes in the tax system that unfairly allow some of the wealthiest Canadians to incorporate so they can access tax benefits that are out of reach for the vast majority of middle-class Canadians. That is the problem we want to tackle. That is why we have launched a consultation and tabled proposals. We are listening to Canadians because we want to make sure we get this right.