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Harper says NDP has "deep hostility for small business." What part of cutting taxes to small business and raising corporate taxes on big box competitors is hostile to small business?
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Raising corporate taxes hurts small and medium size corporations. Stop pretending every corporation is Walmart. The vast majority of corporation are small and medium size businesses. You're going to severely damage the economy over silly and stupid ideology.
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And like Mighty AC said, small incorporated businesses get a small business deduction. Hence, lower taxes on small businesses.