I wouldn't want to hire a lawyer who thinks they are a public servant. Lawyers must follow the law but they also must not kow-tow to the government. it is also not certain if these changes promote fairness or are just a tax grab. There are provisions in the Income Tax Act now that prevent a corporation getting a deduction for tax purposes if it is not laid out for the purpose of earning income from business or property. There are provisions that prevent the conversion of dividends to gains in non-arm's length transactions.  OK extend them. The government also seems to want to tax any earnings earned by the corporation that are not distributed in the same tax year to the shareholders. This has the impact of having the government telling owners how to run their businesses and organize their lives and affairs. This is a tax grab and it is wrong. It is a speed up of tax collection on the otherwise undistributed earnings. Here's some advise to Justin, the feminist, "Stop spending $".