When all taxes are taken into account our tax regime is not that competitive with our major competitor to the south.  These changes will make it even less competitive. Most of our sales our international and there is a good chance we will simply now just pack up and move the business out of the country.  We are also in the process of starting a second business and this will now be definitively  done outside of Canada. The proverbial straw that broke the camel's back.  How many others will do the same.