This is so wrong on so many levels. The one particular part that will hit every small business owners when they sell is the change in the small business tax excemption. If you sell a business owned jointly between a legally married couple right now you can shelter approx $1,720,000, or $860,000 each. The Liberals are proposing to only allow one family member to take the deduction. This can result in approximately $190,000 addtionanal tax being paid.  I am retired now so this does not affect me personally but it is wrong... In many many couples both work very hard to build up a business and this can drastically change to final result.