I love academic studies of practical issues.
1.  Most small business owners I know work 80 hours a week, so their spouse is either stay at home or very part time because practical things like buying groceries still need to get done.  Almost all families with unequal incomes benefit from income sprinkling.
2. Any owner who takes all their money out of their company and puts it in RRSP's and TFSA's will have a very short career as a business owner.  3. There are many ways to decrease taxes in taxable accounts like preference for dividend income and deferring capital gains.
4.  Since the top 10% of income earners in Canada pay 55% of the taxes, it should not be a surprise if over half the benefits accrue to the top 10% of income earners.
5. I live in a middle class neighborhood, with median house prices.  I know several business people who have talked to their accountants and are going to be affected by the changes as written.  No one in the neighborhood has a trust fund.