I hope you don't mind if I answer in English.
The big challenge for small business is the fact that they're not experts in customs procedures. Filling out all the documentation, border transactions and having access to agents all contribute to the issues they experience at the borders.
There are a lot of penalties, and what we've been saying to CBSA for years is that rather than penalizing our small businesses, take an education-first approach to trade because they're not experts in customs procedures.