Now before everyone gets their panties in a knot and say "holy cow these guys make so much money why are they complaining'.  In manufacturing with high overhead and low margins you can lose money faster.

Look at what happened to GM and Ford.  Why does the government have to keep propping up Bombardier?  The difference with small business is NO ONE helps us.  Not the government, the banks, labour unions etc.  We are self sufficient.

Furthermore,  consider that a business that creates 80 manufacturing jobs might have to do ten - twenty million in sales.  Jeanmichael I know you think because you work in a business you understand business, or because you pay taxes you understand these tax changes well I will tell you by your comments you are quite simply wrong.  

And if you actually do understand these things then I will ask again, if the current system is so friggin' generous and rewarding to small business owners why isn't everyone doing it?  Why don't you?