The fact of the matter is that you do not have any idea that they claim for office expenses in their home, have huge deductions for their car and home expenses, i.e. heating,  cooling, storage of files, telephone and internet costs etc .;  in addition they use family members as office workers, and they have the ability not only to use the RRSP and TFSA mechanisms to save tax payments, but they also benefit from deferring income by placing it in passive investment accounts whereby money can be withdrawn as dividends, taxed at lower levels. And by the way they can claim no salary but withdraw corporate dividends taxed at half the rate the average middle class person pays. OOPS forgot how even their car insurance and licence plates and entertainment expenses  are corporate deductions.  The average person simply does not know what is going on and the small business person, while complaining about the horrendous tax system and public expenditures never divulge their own benefits.