These changes attempt to put entrepreneurship and salaried employees on the same tax footing.  The only way that would be "fair" would be to tax salaried employees benefits at the full rate of their benefit....  This "plan" completely ignores the historical norms in Canada where taking an entrepreneurial risk is
 rewarded.  So much for the expressed desire to increase innovation in Canada.  This will drive entrepreneurs and professionals out of our country.  There is nothing "fair" about these changes