#1. In Canada, small businesses don't pay the healthcare costs for their employees - those savings greatly outweigh the new tax changes. 
#2. Instead of moping about the lack of a pension plan to save for retirement. You should learn to utilize the resources the government already provides like RESPs, TFSAs and RRSPs. A financially savvy individual could even invest money through their child's resp including the govt top up and generate decent returns while withdrawing it at the child's low income bracket at age 18. 
#3 Guarantee? You got to be joking this is Justin Trudeau fulfilling his promise to reduce income inequality - he hiked the income taxes for the 1%, added an income-test to child benefits and nixed income splitting. The Conservatives can campaign on going back to the past in the next election but Trudeau has successfully re-branded the Liberals as the Middle - Class Party fighting for people who need help the most. The PCs are the party of the Rich and Rebel Media fans.