Editing Small and medium enterprises (section)

=== North America ===

==== Canada ====
[[Industry Canada]] defines a small business as one with fewer than 100 paid employees, and a medium-sized business as one with at least 100 and fewer than 500 employees.  As of December 2012, there were 1,107,540 employer businesses in Canada of the rally {{Clarify|date=July 2022}}.  Canadian controlled private corporations receive a 17% reduction in the tax rate on taxable income from active businesses up to $500,000.  This small business deduction is reduced for corporations whose taxable capital exceeds $10M and is eliminated for corporations whose taxable capital exceeds $15M.<ref>{{cite web|title=T2 Corporation - Income Tax Guide - Chapter 4: Page 4 of the T2 return|url=http://www.cra-arc.gc.ca/E/pub/tg/t4012/t4012-06-e.html|publisher=Canada Revenue Agency|access-date=27 April 2014}}</ref>  It has been estimated that almost $2 trillion of Canadian SMEs will be coming up for sale over the next decade, which is twice as large as the assets of the top 1,000 Canadian pension plans and approximately the same size as Canadian annual GDP.<ref>{{Cite web|url=http://www.equicapita.com/wp-content/uploads/2013/04/Equicapita_May_050214.pdf|title=Equicapita May 2014 - Who Will Buy Baby Boomer Businesses?}}</ref>

==== Mexico ====
The small and medium-sized companies in [[Mexico]] are called [[Small and medium enterprises in Mexico|PYMEs]], which is a direct translation of SMEs. There is also another categorization in the country called MiPyMEs. The MiPyMEs are micro, small and medium-sized businesses, with an emphasis on micro which are one man companies or a type of freelance.

{| class="wikitable"
|+ Number of workers<ref>Ley para el Desarrollo de la Competitividad de la Micro, Pequeña y Mediana Empresa</ref>
|-
! Sector/Size !! Industrial !! Commerce !! Services
|-
| Micro|| 0-10|| 0-10|| 0-10
|-
| Small|| 11-50|| 11-30|| 11-50
|-
| Medium|| 51-250|| 31-100|| 51-100
|}

==== United States ====
In the [[United States]], the [[Small Business Administration]] sets [[small business]] criteria based on industry, ownership structure, revenue and number of employees (which in some circumstances may be as high as 1500, although the cap is typically 500).<ref>{{cite web|last=United States Small Business Administration|title=Size Standards|access-date=2023-09-21|url=https://www.sba.gov/federal-contracting/contracting-guide/size-standards}}</ref>
Both the US and the EU generally use the same threshold of fewer than 10 employees for [[small office]]s (SOHO).{{Citation needed|reason=A citation is needed for the claim that the European Union and Small Business Administration have a size-standard classification for the term small office or SOHO|date=February 2014}}