The 90% of small businesses who play by the rules, also don't like to see loopholes employed to obtain tax breaks.  For example, over my 30 years in business I have employed family at various points, but had to be careful to pay them market rates for the work they performed.  Is it fair that someone who makes far more profit than I do can pay their offspring for basically doing nothing, and also save tax in so doing?  So, it's also other businesses that pay extra for the ones who get the free pass.  That being said, the new tax on investments held in the business was problematic, and this change fixes that. As well, the decreased corporate tax rate for small Canadian businesses helps the country.  That saving doesn't go into my pocket but helps my business to grow.