So if you are a" successful " small to medium sized business that creates a profit of more than $ 50K we are going to rob you blind.  What a terrific incentive to succeed. Let's target and decimate the tasty middle layer between very small business and large corporations.  All whipped up on the fly for political optics.  This government is a disgusting mess of hypocrisy and mismanagement.  Canada's future shall be small businesses employing 10 or less, large corporations and the massive bloated government machine that we all pay for.  See ya.  We will look elsewhere to operate our business.