No mention is made that the top marginal,  rate in Ontario went up about 6 percent a few years ago and now exceeds 50%

Lower the rate and get rid of sprinkling

The major issues for me as a small business surround the draconian tax proposed on "passive" income. The money saved in the business is a cushion against hard times and eventually a retirement income. 

We need more regulation not less. How will goverment determine what is active vs passive?

It is not easy to run a small business, personally guaranty loans, deal with Hst audits and other government inspectors each year.