You miss the point.  

If we're going to talk fairness, we need to talk about the distribution of risk.

Small business owners (SME's), as have so many have said, take on a disproportionate level of risk.

SME owners do pay personal income tax + they create conditions to employ people who pay income tax + SME's pay CPP + SME's pay EI + SME's pay Employer Health Tax (Ontario) + Municipal Tax + WSIB etc.  + HST + a range of other taxes surtaxes.  

SME's in many many cases are PROHIBITED by banks from taking dividends as a condition of their loans AND additionally required in many cases to provide "unlimited personal guarantees" (read - pledge their homes and other assets) as another condition of securing those same loans.   

In other words, the risks are disproportionately borne by SME owners.  In most cases, the quid pro quo for that additional risk, is a higher return.