This would not counter Andrew Scheer's TV commercials.  The 'decrease' to 9% was all about confusing the masses.  Scheer's commercials state the Liberals are raising taxes on small businesses (which they sure are) and low and behold 'The Prime Minister' and Mr Morneau show up at a pizza joint and proclaim in fact that they are lowering the small business tax rate.  People will not understand this.  This may back fire for the Liberals however as small businesses and professionals with CCPCs will experience the high taxes that the Liberals are forcing on them and yet people without a CCPC or small business will believe the small businesses won with the lower 9% tax rates.  Hopefully, this is lose - lose for these sneaky Liberals.