CALU has made a submission to the House Finance Committee renewing our recommendation that the existing federal tax rules in section 84.1 of the Income Tax Act be modified to support the transfer of incorporated small businesses to family members on a tax neutral basis. CALU is also recommending that a federal tax incentive be implemented to encourage Canadians to become more self-sufficient with respect to their long-term health care needs through the purchase of long term care insurance. We have made a request to appear before the Committee to provide more details on our recommendations.