Mr. Speaker, we are listening to small businesses and to Canadians. They tell us that they want our tax system to be fair and equitable.
It is not fair that wealthy Canadians are able to incorporate so they can pay lower tax rates than middle-class Canadians. That is why we made a commitment during the election campaign to raise taxes for the wealthy, cut taxes for middle-class Canadians, and help the middle class, including small businesses, succeed in our economy.