I have some very smart Mexican folks in my plant today visiting my manufacturing operations here in Ontario.  They are a top five customer.  They are always asking me to open up in Mexico.  If I hold out a bit longer I think they might incentivize me to move.  I'm one of the entrepreneurs with C $25M+ revenues, selling to 9 countries and employing engineers, technicians, tool & die makers, millwrights and 80+ good, hard working people.  I planned for years within the rules, and the federal Liberals are taking my years of planning away - gone, poof, 'because we want to be fair'.  Oh yes, it cost me quite a bit to develop those plans, but I'm a 'tax cheat' and not doing my 'fair share' of community / province / nation building.

Of course my bias is to stay, but the inconsiderate, smug and foolish government and their hungry mandarins make my bias less strong everyday.  When they signal their virtue(s) and simultaneously their lack of understanding of SME reality, I worry for Canada.