The gov't seems to be missing the main problem.  There are some wealthy people who engage in offshore evasion.  They are harder to get at & it requires effort (& employees at CRA) so instead they think they can make up this revenue by going after the easier to tax - people who are already in the tax net, namely the small business owners.  The bad news is that when you raise taxes evasion often goes up yet years of gov't cutting has depleted the workforce at CRA.  Why don't they take a different approach & enforce the taxes they already have.  Hire more staff to go after evasion & the underground economy instead of chasing a captive small group of generally compliant taxpayers.  A novel approach for sure, and it would probably raise more revenue than what they are trying to do.