Obviously Trudeau is a hereto unknown tax expert able to make up and parse corporate tax rules in between rounds of applause. 

This  tax measure is the Liberal equivalent of a cultural purge of the 'Kulaks' who dare to operate incorporated small businesses while the anointed civil service classes have to make do with gilded, defined benefit pensions, tenured jobs and the stress-free joys of having taxpayers deposit your pay cheque in your no-fee bank account every two weeks. 

https://www.britannica.com/topic/kulak