I think the real problem here is kind of a case of 'death by 1000 cuts'.  Small businesses might be able to absorb each one of these changes on their own, but in aggregate they are going to hammer a lot of companies.

Some changes that have come out recently or near-future for small businesses in Ontario to absorb:

- Higher EI contributions
- Higher CPP contributions
- Higher minimum wage
- Higher vacation and sick-day pay
- More stringent scheduling requirements
- Higher costs for temp workers
- Increased administrative burden around proving "equal" wages
- Higher termination costs
- Higher administrative burden around termination of employment
- Reduced ability to shelter income from taxes
- Higher taxation when expanding business
- Higher taxation on succession
- Higher accounting costs

Ohh, and the promised tax cut for small business?  It was shelved.

Add it all up and I can't imagine why anyone in their right mind would want to open a small business in Ontario today!