Madam Speaker, parts of our current tax system are unfair because they encourage the wealthiest Canadians to incorporate so they can access tax benefits that the middle class cannot.
We think we can do better. We think it is not fair when a professional who earns $300,000 per year can incorporate and save the equivalent of an average person's income in taxes every year. That is what we want to fix. We stand behind our small businesses and our middle-class business people, and we always will.