There seems to be a gross mis-understanding in our government of the immense sacrifice small business people make for the sake of their business. Late nights working on and worrying about payroll, finances, marketing, staffing issues right down to urgent repairs that could shut you down for days to weeks, staff calls at all hours. It is 24/7, draining and thankless.

My wife owns a professional services company with 15 employees (no, she's not a doctor). She makes less money than all of her professional staff - by as much as $35,000 per year. Her corporate margin is between 10% and 15%. She dreams she could sprinkle income but she just doesn't make enough money to do so. If others have reached an earning point where they can reduce their income tax costs, I think they should have access to this vehicle because frankly, we have learned, there isn't a whole heck of a lot of incentive to own a small business.

Morneau and especially Trudeau were born on third base - they have no idea.