Real Change: A New Plan For a Strong Middle Class (p. 80)

"Budget 2016 proposes that further reductions in the small business income tax rate be deferred."

("Growing the middle class", Budget 2016-2017)

"For Canadian-controlled private corporations claiming the small business deduction, the net tax rate is 10.5%." (Corporation tax rates, Government of Canada)

"Under proposed changes, the SBD will increase to 18% effective January 1, 2018, and to 19% effective January 1, 2019, resulting in small business tax rates of 10% and 9%"

T2 Corporation – Income Tax Guide – Chapter 4: Page 4 of the T2 return