When you add up all of the Liberal tax hikes, why would an investor or business owner bother to create or expand business in Canada?

1) Higher cost basis: carbon tax and higher payroll taxes
2) Balance sheet risks for small business: proposed retained earnings tax and changes to non-eligible dividend rules.
3) Tax risk for investors: possible higher capital gains tax and/or dividend taxes
4) Higher personal taxes for successful leaders of these businesses (>50% marginal rate).

And the Liberals will market this as making the tax system 'fair' and 'simplified'.

Businesses and investors take on more risk, and the liberals seem intent on playing games with the rewards.  

Maybe this is part of a utopian plan for all Canadians to earn the same salary and be on the government payroll?