It is extremely 'precious' that an individual who no doubt has a significant pension, which creates a safety net in his retirement, can speak so easily about taking away an opportunity to those who have taken risks and literally put their family's financial future on the line to begin a business.

For many small business owners, income splitting is a pension plan.  And the only one available.  Furthermore, who can be the judge of the value a family brings to being able to accelerate the performance and success of a business.

Should we count on Mr. Wolfson to be a 'fair' arbiter?

How about Mr. Trudeau, who inherited most of his fortune?

The absurdity of punishing small business owners cannot be overstated.  One would think that a reward would be in order for the great risk, job creation and economic growth these individuals generate.

With hope, it is proposals like this that will lead to the demise of this Federal government.