On the face of it I think this resolution is likely to commend itself to hon. members. The parliamentary assistant, however, might expand the information given in some respects. In the first place, may I ask whether, under the terms of the proposed bill, this will remain the only definition of related corporations? In the second place, is the parliamentary assistant in a position to inform the house how many corporations have been affected by the provision introduced last year in the amendment to section 36 of the act? How many small companies were benefited by the reduction in rate?
Subtopic: INCOME TAX ACT