The Canadian Federation of Independent Business (CFIB) has requested the Government to cut the tax rate for small business and reestablish fairness in employer payroll taxes. A recent survey has made by CFIB said that cut down the payroll taxes should be a major issue at upcoming Budget 2015. The CFIB recommends the small business tax rate from 11% to 9%. In 2000, the rate was 12% and main corporate tax rate was 28%. While the corporate tax rate has decreased from 28% to 15%, the small business rate has been decreased by 1% only. The Ministry of Finance will present 2015 Economic Action Plan to Parliament on 21st April 2015. The Finance Ministry has established that the Government wishes to announce balanced budget legislation.