Mr. Speaker, we have done a review of our tax system to make sure that we get at what is most important. The system right now encourages people to incorporate so they pay a lower rate of tax than middle-class Canadians. That is actually the way the system works. I know that some of our colleagues from across the aisle might be comfortable with a system that allows the richest to have tax advantages that are not available to the rest, but Canadians do not. We want a system that is fair. We know that a fair system allows small businesses to invest in their business. That is what we want to continue, a very low small business tax rate.
In the House of Commons on September 25th, 2017. See this statement in context.