re: Individuals verses businesses
Wow - that sucks! Good luck with reforming the system.
I'm not saying Canada's system is great, but at least Federal and Provincial tax returns are combined - you hardly notice that you are doing both at once. I would guess a one-person small business would take about 2 hours to file (mostly data entry), as long as receipts etc were in order beforehand.
I'm due a refund this year so will be filing as soon as I get all the forms. Nice to get a few bucks back!