Madam Speaker, I want to congratulate my colleague on the progress of his bill. One of the first conversations I had with another member of Parliament upon my arrival in Ottawa after the last election, before the pandemic, was with the sponsor of this bill in a cab, if members can imagine sharing a taxicab now. There were no masks or anything.
Our conversation was about his interest in former member Guy Caron's bill. He was letting me know he was going to be taking that on and bringing it forward, so I am glad to see the progress made in Parliament on this bill.
I am just wondering if he could expand a bit more on some of those measures that would help make sure that this is not about tax evasion, but is really about facilitating the transfer of family businesses between generations.