Mr. Speaker, I am not really sure where to start, but perhaps we could start with the fact that, yes, we have a corporate tax rate that is competitive with the United States. However, at the same time, what we have been able to do is to ensure our system works for all Canadians.
We have lowered taxes for middle-class Canadians. We raised taxes on the top one per cent. We went after ensuring that we have an approach to dealing with offshore taxation that could actually work by putting in place rules to ensure that we can see through people's holdings in other countries. We have made important movement on all these fronts, ensuring our tax system works so our economy can work for investing in the future.