We are really supposed to believe that raising taxes will encourage reluctant business owners to get off their lazy buts and invest in their companies?  Is this the level of respect our minister of finance has for small business people?  Like they are some kind of layabouts who just let cash pile up in their companies without drive or motivation to invest?  
These changes are going to set off a massive capital flight from Canada.  It is not safe here, the socialists are in charge.  There is more to come.