Tax should be certain, predictable and fair. We've had a cumulative effect of layering complexity on top of complexity on top of complexity for a number of years. Many small business owners and their advisers are not able to even comprehend what these new tax changes are, let alone comply with them.
In order for a small business to be compliant, they have so much more burden to try to determine what their income is. I wasn't going to go here, but the tax on split income really increases the red tape on private businesses in terms of trying to determine what is reasonable and tracking historical work performed in businesses. We're being asked to have information that was never tracked in the past. We have to go back, historically, and figure out what happened from the start of that business in order to support how we compensate the owners on a go-forward basis.
There is that. There is even the compliance with things like the carbon taxes and the differences in the CPP. There's just more and more things layering on to a business.