People keep quoting $250 million for the small business tax changes, but it is much higher than that.  This was a misdirection from the government to make it look like taxes were not being significantly increased.  Stopping income splitting is $250 million.  Taxing passive income was to be in the 3-5 billion range (which was the real goal of the proposal), but stating that you were going after business owner pensions, maternity leaves etc. wouldn't fly politically, so this is why they focused on income splitting in their presentation to the public.  Much easier to sell getting rid of that.