Reading this article and the comments section, it would be difficult to see that: 1. small business owners get significant tax breaks and 2. these tax breaks had a rationale - namely support jobs and offset risk. The government is saying that policy rationale is not working in  some instances and they are looking to claw it back where it is not. 3. Tax breaks for some means the rest of us have to pay higher taxes to cover health care, defence, education, roads and all that. I don't mind that but it better be in support of policies that are working. If the policy isn't working then they should phase it out over a reasonable time period - say 5 years. Harper, by the way, got rid of plenty of corporate tax breaks during his time in office.