Madam Speaker, when the Conservatives proposed the tax cut for small and medium-sized businesses, the Liberals initially opposed it. In the last election, the NDP signed onto that small business tax cut. The Liberals finally said they would do that too. In the first budget, in their first year, they did not do it. They gave us no sign they were ever going to do that. As a result of strong opposition by both the Conservatives and the NDP, the Liberals did put it in the budget, and we are thankful for that.
When we steal from Peter to pay Paul, we never have a problem with Paul; it is always Peter. The Liberals are simply taking money from small business. They say they are going to cut the small business tax rate, but they are taking money away with the carbon tax. They are taking money away with the CPP premium increase. They are taking money away with an EI premium increase. The Liberals are simply taking money from one hand, putting it in their pocket, and claim to be giving back to small business. It is a shame.