It's quite possible, given that the inclusion rate will increase for corporations, but it's also introduced at the same time as the lifetime capital gains exemption is increasing for small business owners and, at the same time, there is a new exemption for certain types of entrepreneurs. For larger businesses, there is no such exemption. Knowing that the behaviour of businesses is dependent on the overall tax rates they pay, it's quite possible that the amount of investment will be lower, other things being equal.
