The most offensive part of all of this is the language being used by our leaders.  The entire issue has been caught up in rhetoric that is meant to sway opinion.  Most small business owners are not the "1%".  Most are actually middle-class.  They are not "cheats", are not using "loopholes" or "schemes" are not "avoiding taxes" and are certainly paying their "fair share".  It is people such as Mr. Morneau, of Morneau-Shepell who truly fit some of the descriptions above.  They must be laughing as they fly over in private jets, going off to tax-havens to count the offshore monies located in some numbered account set up by teams of lawyers and accountants.  All while the rest of us engage in "class warfare".  Agree with the changes or not, we are all being played.  Envy politics at their worst.  Shameful.