Mr. Speaker, our government recognizes the important role that small businesses play in creating jobs and growing the middle class.
With respect to the small business tax deduction, I want to point out that we have not changed the tax rules and that the same rules still apply. Of the over 20,000 small and medium-sized businesses reviewed by the CRA, fewer than 20 businesses classified as recreational vehicle parks and recreational camps were denied the deduction.
I would like to remind my colleague opposite that, when his party was in power, consultations were held with sector partners and his government decided not to make any changes.