Bill Morneau has proposed looking at small businesses for new tax revenue and has missed the boat on what it takes to be a business owner. The paper does not take into account the fact that many self-employed people are small-business owners with overhead that offsets tax breaks. Furthermore, employees reap benefits such as paid leave types and retirement programs that owners do not receive. Small businesses that are forced to pay a higher tax rate will eventually offset that cost through the consumer.

Read more: Look At The Numbers: There’s No Justifying A Tax Hike On Employers