Madam Speaker, on this side of the House, at least the Conservative part of this side of the House, we take absolutely no lessons from the Liberal Party when it comes to tax policy. The Liberals have made life so much harder for Canadians and they do not even know it.
The tax changes on small business were absolutely devastating to small business people all over this country, all of whom were working hard to join the middle class. The Liberals have failed small business owners across this country.
The carbon tax has made it almost impossible for a number of industries just to get by. We have heard many comments in this House over the last number of weeks about simple things like the cost in agriculture to dry grain. The carbon tax is punishing businesses that have no option.
We take no lessons from that party when it comes to taxes. We were going to bring in a universal tax cut and scrap the carbon tax. What are the Liberals going to do, other than give people half a cup of coffee a day with this basic personal amount exemption?