Your consultation is a sham, since you've obviously already made up your mind. 

As a middle aged business owner that makes in about 100-150K a year annually, taking no vacations, working 70 hours a week, ALREADY paying 53% tax in Ontario, this proposal ensures that I have no incentive to try to grow my business for more 47 cent dollars.   

If this goes through, I will work less, probably live longer, but I will be sure to donate to the Conservative Party of Canada as much a I can afford as the only pathetic measure I can use to protest against your assault on how I've spent the last 20 years of my life, on my retirement, and on my children's future. 

I will never forgive what you are doing it.  Meanwhile how does the Liberal government spend this money?  Outside of Canada to a large extent, or on non-Canadians.   Sickening.