Mr. Chair, we will continue to work toward ensuring Canada is a competitive place to do business. We have now a situation where our tax rates for small and medium-sized businesses are the lowest among G7 countries, significantly lower than we see in other countries. We know that the U.S. changes in tax rates create a different situation of competitiveness than was the case prior to those changes.
That said, we still have a competitive tax environment, one that we are examining to ensure we get it right and have the opportunity for businesses in the future. We know that our positive results have put us in a position so we can consider those changes from a position of strength. What we will not do is move forward without doing the appropriate analysis and without listening to Canadians to ensure we get this right. That is the approach we are taking. We are listening. We will ensure that the competitiveness we have had for so long continues.