Agreed. I don't get why the gov't would go after dividends. 1) Those by a CCPC already consider personal taxes vs. dividends (through the gross up) to make them taxed quite similarly. 

This Example from epr.ca:
Dividend	 
Income in Corporation	     1,000.00
Corporate tax (AB – 14%)	–       140.00
Available for Dividend	        860.00
Personal tax rate including DTC –   28.89%	–       248.45
Net after tax cash	        611.55
 	 
Salary	 
Income earned directly	     1,000.00
Personal tax rate 39%	–       390.00
Net after tax cash	        610.00

2) As for dividends paid out by Canadian corporations, the folks that most depend on these are those in the latter part of their lives, already struggling to make ends meet. I know several seniors who use dividends to augment OAS / CPP, and they are not rich by anyone's standards. Pretty sad if the gov't decides to further tax this demographic (sad but not surprising).