Madam Speaker, the government cannot have it both ways. It cannot say it respects the will of Parliament while it ignores the will of Parliament. Parliament voted on November 4, and the government should simply do what Parliament asked of it and declare that it will hold off until June. That is what Parliament asked the government to do.
The parliamentary secretary, as recently as earlier this evening, heard at the Standing Committee on Finance just how onerous these audits are. It heard how complicated the application processes are, and heard some of the difficulties and challenges around small business. It is time for the government to show small businesses a little more respect than it has since it was elected in 2015.