Madam Speaker, regarding the approach on the tax planning using private corporations, we consulted Canadians broadly to ensure we got it right. We heard from many Canadians, including small business owners, farmers, and fishers. We are moving forward with an approach that reflects what we have heard from Canadians.
As part of our plan to promote economic growth, create jobs, and, most importantly, help the middle class succeed, we will continue to lower the small business tax rate as we make our tax system fairer.
As the Canadian economy continues to grow, we think it is important to ensure that all Canadians working hard to join the middle class have opportunities to benefit from that growth.