The government is claiming equivalence between a small business owner and a non-business owner (an employee).  For most, risk to personal property, up front and ongoing high personal investment (very long working hours), and opportunities to level one's income over one's working years (18 to retirement) are far from equivalent.  The current incentives go a long way to level the playing field.  

The current incentives promote our brightest, most creative, hardest working, and most entrepreneurial to build businesses in this country.  Many just leave because its already easier elsewhere.

The gov't want to focus on those who accumulated significant wealth; the most successful of the lot!  Who have the most opportunities awaiting them elsewhere?  Our doctors and tech entrepreneurs; our future.

The changes should be scrapped.  Retaining our brightest and hardest working is worth a little ideological imbalance.  Morneau assumes we will just accept it - he said as much to the Liberal MPs.