Madam Speaker, we have always been very clear. The fact is that our tax system currently has some inequities that we want to fix. Currently, some wealthy Canadians are encouraged to incorporate so they can access tax benefits that are out of reach for the vast majority of Canadians.
Our goal is to ensure that our small business tax rate remains the lowest in the G7, that the middle class tax rate remains low, and that we bring a bit more fairness to a tax system where fairness is in short supply.