▁were ▁responsible ▁for ▁$ 1 5 0 ▁billion , ▁or ▁about ▁ 4 1 . 0 ▁percent , ▁of ▁Canada ' s ▁total ▁value ▁of ▁exports . ▁ ▁Corpor ations ▁in ▁Canada ▁are ▁generally ▁tax ed ▁at ▁ 2 9 % ▁feder ally . ▁ ▁Canadian ▁Control led ▁private ▁corpor ations ▁receive ▁a ▁ 1 7 % ▁reduction ▁in ▁the ▁tax ▁rate ▁on ▁tax able ▁income ▁from ▁active ▁business es ▁up ▁to ▁$ 5 0 0 , 0 0 0 . ▁ ▁This ▁small ▁business ▁dedu ction ▁is ▁reduced ▁for ▁corpor ations ▁whose ▁tax able ▁capital ▁exceed ing ▁$ 1 0 M , ▁and ▁is ▁completely ▁elimin ated ▁for ▁corpor ations ▁whose ▁tax able ▁capital ▁exceed s ▁$ 1 5 M . ▁ ▁It ▁has ▁been ▁estimated ▁that ▁almost ▁$ 2 ▁tr ill ion ▁of ▁Canadian ▁S ME s ▁will ▁be ▁coming ▁up ▁for ▁sale ▁over ▁the ▁next ▁de cade ▁which ▁is ▁twice ▁as ▁large ▁as ▁the ▁assets ▁of ▁the ▁top ▁ 1 , 0 0 0 ▁Canadian ▁p ension ▁plans ▁and ▁approximately ▁the ▁same ▁size ▁as ▁Canadian ▁annual ▁G DP . ▁ ▁Mexico ▁ ▁The ▁small ▁and ▁medium - s ized ▁companies ▁in ▁Mexico ▁are ▁called ▁P Y ME s , ▁which ▁is ▁a ▁direct ▁translation ▁of ▁S ME s . ▁But ▁there ' s ▁another ▁categor ization ▁in ▁the ▁country ▁called ▁Mi Py ME s . ▁The ▁Mi Py ME s ▁are ▁micro , ▁small ▁and ▁medium - s ized ▁business es , ▁with ▁an ▁emphas is ▁on ▁micro ▁which ▁are