Colin Busby is associate director of research at the C.D. Howe Institute in Toronto; Ake Blomqvist is an adjunct research professor at Carleton University and health-policy scholar at the C.D. Howe Institute, “Physicians, especially those in Ontario, are furious at the federal government’s proposed changes to small-business taxation” , The Globe and Mail, online at www.theglobeandmail.com

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