Ethics  Mr. Speaker, there is still an obligation under the code of conduct to make reports available to the public. The Prime Minister did not do that either. The motion this morning is clear. We are asking for some holes to be plugged so that we do not have this possibility where the Prime Minister decides that he does not have to pay for his consequences.

Business of Supply  Mr. Speaker, welcome to a disagreement that has been going on for at least the 15 years we have had in the House of Commons. First, with respect to annual general meetings, I invite the hon. member to take a look at the records of the Toronto port authority, wherein he will discover that, by law, an annual general meeting was held every year.

Business of Supply  Mr. Speaker, the Liberals have decided that they are going to say we are picking on the poor Prime Minister. When I mentioned that he has not had the decency to update his own registry on public disclosure, declaration of gifts or other advantages, let me tell members some of what he declared.

Business of Supply  Mr. Speaker, I have a very deep and authentic relationship and connection with the rule of law. I enforced laws when I was the harbour master of the Toronto port authority. I interpreted laws when I was a lawyer. I have drafted laws as a minister and member of Parliament. I believe that laws are living documents, and they have to be looked at and changed and updated where the conditions warrant.

Ethics  Mr. Speaker, the only advice the Ethics Commissioner gave was to stop breaking the law. That is it. That report was delivered to two people: the Prime Minister, in his capacity as the prime minister; and the person who had the allegations against him, again, the Prime Minister. Why does it go to the Prime Minister?

Ethics  Mr. Speaker, I would suspect that the House leader has not quite read the document that the Ethics Commissioner put forward. If she did, she would know that there are actually no recommendations from the Ethics Commissioner. There are findings of fact. There is a determination of guilt.

Ethics  Let us try the House leader then, Mr. Speaker. Two of her MPs both break rules, one is a man, one is a woman. The man gets no punishment; the woman does get a punishment. Does she think it is equal treatment?

Ethics  Let us take some stock, Mr. Speaker. The Ethics Commissioner found that the Prime Minister broke the law when he accepted this illegal gift. The Prime Minister says “My bad. Won't do it again”, and refuses to reimburse Canadian taxpayers. When the Minister of Indigenous Services was found to make inappropriate expenses, she was told by the Prime Minister to pay it back.

Questions Passed as Orders for Returns  With regard to the tweet by the Minister of Environment and Climate Change on November 7, 2017, which stated that “Canada salutes Nicaragua and Syria for joining on to the Paris Agreement!”: what are the titles of all individuals who approved the tweet?

Questions on the Order Paper  With regard to the Disability Tax Credit and individuals who self-identify with type 1 Diabetes: (a) what percentage of individuals with type 1 Diabetes were (i) approved, (ii) rejected, for the Disability Tax Credit during the 2015-16 fiscal year; and (b) what percentage of individuals with type 1 Diabetes were (i) approved, (ii) rejected, for the Disability Tax Credit between May 2, 2017, and December 5, 2017?

Questions on the Order Paper  With regard to the Privy Council Office’s “Mandate Letter Tracker” and the 13 commitments listed as “underway with challenges”, as of December 5, 2017: (a) what specifically are the challenges, broken down by commitment; (b) what specific actions is the government planning in order to overcome the challenges, broken down by commitment; and (c) for each of the 13 commitments, does the government plan on keeping its commitment or not?

Taxation  Mr. Speaker, in the announcement made today by the Minister of Finance, there is still one very troubling aspect of the small business changes, which is this. A married woman in a family business will now have to prove that she receives a dividend from that company. However, for a divorced woman, it is assumed she will receive that dividend from the same company.

Taxation  Mr. Speaker, I have been accused on the other side of not understanding arithmetic, so I think I will help the Prime Minister on this one. Three per cent of small businesses is 45,000 small businesses in this country that, in the next two and a half weeks, will have to understand these rule changes and then implement corporate structure changes to their own businesses in order to be able to be on the right side of the CRA, and then the CRA will test to determine if it is reasonable what they are doing.

Taxation  Mr. Speaker, in 20 days, the new taxes on small business take effect. These changes promise to have a significant impact on businesses, on their operations, and ultimately, on their bottom line, which means in the new year, owners of businesses are going to be making the choice between raising prices for customers or laying off hard-working employees.

Taxation  Mr. Speaker, the finance minister originally announced these changes in the dead of summer. Here we are, six months later, and this is the first time we are hearing when the details are going to be coming out. He said very soon in the fall, and today he is saying tomorrow. I do not know whether we can put actual stock in what we are going to be hearing tomorrow.