Taxes on small business income will be reduced to no more than 25 percent. (auburnpub.com)
There are highly - technical legal questions that need to be answered, such as who is an active participant in earning small business income, and what is passive business income? (canadianbusiness.com)
Small businesses with at least one employee (not including owners) make up about 20 percent of the small business population, but produce about 71 percent of total small business income. (inc.com)