I can tell you for certain that for small businesses the idea of a training tax, which is the program you're specifically citing, is something they oppose to the bottoms of their souls. The idea of taxing training and then having a credit that you could apply against if you demonstrate to the government that you've followed steps A, B, C, D, E, F, and G really cuts out small and medium-sized businesses.
Small firms do not train, for the most part, formally. There is an increase in formal training among small and medium-sized workplaces, but primarily training in SMEs is done informally. Governments don't understand informal training, they can't measure informal training. Therefore, what happens for small firms is they end up just paying the tax, and then do not receive any of the potential credits that are involved.
It essentially means they have less money available to provide training in the workforce because they're paying it out in tax. That's the reason the Government of Quebec actually exempted small and medium-sized firms from this overall, after years and years of lobbying from my organization.