Madam Speaker, the hon. parliamentary secretary needs to understand that the Liberals are hurting small businesses instead of helping them. They reduced the tax rate slightly, but then they increased the payroll taxes on them. Now there is a carbon tax coming on top of that.
When we talk about a competitive environment, we have to keep in mind that it is a dynamic situation. In the U.S., the government is lowering tax rates, and it does not have a carbon tax. Small businesses are really struggling.
I am encouraged to hear that in 2018 there is a possibility that the government might do more. I would encourage it to ensure it looks at corporations, especially small businesses that are investing in capital equipment, and change the tax code to allow the flexibility to grow income within the corporation, which can be used for those purposes.