Income Tax Act  Still, this has not created jobs and it has not stimulated the economy, and the Liberals promised to help small and medium-sized businesses, which are the real job creators in our communities, towns, and cities. What does the member think of the Liberals' broken promise to support those who are the real job creators in our society, namely, small businesses?

Budget Implementation Act, 2016, No. 1  We cannot keep nickel-and-diming job creators and—

Budget Implementation Act, 2016, No. 1  That is not only for the businesses, their owners, and the people who provide the jobs, the job creators, but also for the people who work within those small businesses, who are going to be taxed at another level. What is the prospect for the entrepreneurs, the job creators, in this country?

Budget Implementation Act, 2016, No. 1  I wonder if he would rise today and announce that he will support this opposition amendment to the bill so that we can lower taxes for Canada's best job creators.

Budget Implementation Act, 2016, No. 1  The Liberals are breaking their promise to reduce the tax rate for small and medium-sized enterprises, the biggest job creators in Canada. They are cancelling the legislation that allowed for any subsequent reductions provided in the bill. However, they made a commitment to lower the rate to 9% by 2019. New Democrats have been fighting for a long time for tax cuts for small businesses, which are the real job creators in Canada.

Budget Implementation Act, 2016, No. 1.  Of course, this is not about jobs. If it were, the budget would not have simultaneously raised taxes on small business job creators. Incidentally, it raised it by $1 billion between now and the next election, the same $1 billion that the Liberals want to give to Bombardier. Taking money from job creators to give it to billionaires does not create jobs.

Income Tax Act  It wants to establish a mandatory CPP tax, which will impact Canadians and small business owners, our job creators, and now it is talking about a carbon tax. That is really a tax on top of a tax, because 80% of Canadian jurisdictions already have a carbon tax at the provincial level. Therefore, why would we add yet another tax on Canadians?

Oil and Gas Industry  Speaker, the downturn in the oil and gas sector has left many western Canadians without work. Shamefully, the Liberals want to increase taxes on job-creators and keep the industry down indefinitely. They continue to ignore a ready-made solution, which is to clean up decommissioned oil and gas wells. Cleaning up these wells would put unemployed Canadians back to work, retain expertise, and create economic and environmental benefits.

Pensions  However, those changes resulted in a $1.7-billion deficit. That is why Canadians are worried. Our job creators, our wealth creators, small businesses, they are the ones who foot the bill for the pension fund. If, God forbid, the government were to follow the lead of its Ontario friends, employers could end up paying $3,000 more per employee.

Budget Implementation Act, 2016, No. 1  There is so much dead money sloshing around in corporate bank accounts, which is something that has been explained by Mark Carney, the former governor of the Bank of Canada. The Liberals did nothing on that. They are not helping the job creators of Canada, the small businesses, and they are not touching corporate tax rates. As a result, we get a $30-billion deficit, because I do not think the proper areas of fiscal management have been looked at.

Budget Implementation Act, 2016, No. 1  Let us not forget the 700,000 middle-class small business owners who were counting on the promised lower small business tax rate of 9%. They are Canada's leading job creators, employing hundreds of thousands of Canadians, contributing to the economies of communities big and small, from coast to coast to coast. Because of the Liberals' broken promise, they are going to take $2 billion away from these hard-working business owners over the next four years.

Small Business  Also, just last night, the Liberals actually voted against a motion that would allow them to follow through on their promise. Why did the Liberals break their promise and turn their backs on our job creators?

Budget Implementation Act, 2016, No. 1  I should remind hon. members that small businesses constitute 40% of Canada's GDP and represent 98% of companies in Canada. Those are precisely the job creators that need support. Instead, at this time, the government is penalizing them with tax increases.

Budget Implementation Act, 2016, No. 1  While there was no plan in the budget to create jobs, growth, and prosperity, there is a plan in the budget to tax job creators, particularly small businesses that constitute the backbone of the Canadian economy. The government wants to eliminate and is going to eliminate a hiring tax credit and the student tax credit.

Budget Implementation Act, 2016, No. 1  How are those people supposed to join the middle class? When we talk about small business, the economic generators, the job creators in our communities that create 80% of jobs, they are not getting a tax break that was promised to them. The child tax benefit the Liberals are offering is not enough to cover child care.