95% of businesses in Canada are CCPCs with fewer than 5 employees so it makes Liberal sense to our Liberal government to liberally go after this pot of gold. Sadly with the change in minimum wage and this new tax increase, I will let one of my employees go and I suspect I won't be the only business to do so. There is only so much to go around and I am the one who usually takes a pay cut when governments take another piece of business while calling me a tax cheat. Of course, if I was a gov employee I would have the nice paycheque, benefits, pension, job protection and a 35 hour work week. sigh...