Why not deal with the real problem: Unreasonable Personal Income Tax Rates. 

All this floundering around with CCPC tax changes when Finance knows the real problem is the people who are subject to personal taxes rates of 50% or more for some funny reason think that is outrageous and unsustainable. 2016 after raising tax rates, the gross personal income tax collected fell by a $1.9 billion.

How many other entrepreneurs is Justin going to chase out of Canada like Murray Edwards? 

My incorporated Doctor is waiting to see how Justin is going to "make their life better". 

Unreasonable tax rate = crumbling tax base as taxpayers vote with their feet.