Correct, and a very good post.  The article contains this specific sentence, "many non-salaried individuals [are] capitalizing on the 37-point spread between the top federal-provincial income tax rate and the combined federal-provincial small business rate" which is clearly wrong.  If there is a way to capitalize on this 37 point spread, please let me know what it is.  That doesn't mean that some individuals aren't capitalizing on dividend pay outs in other ways, however.