$250M more revenue is a rounding error to a Gov't that spends over $25B/year just to service the debt.  
This talks about income sprinkling by using dividends to pay.  Did this left leaning think tank look at income sprinkling by paying it in the form of wages?  Does paying the payroll taxes for both the employer and employee's share make up the difference for paying a lower income tax rate?  Does the fact that the spouse that is getting paid now is contributing to CPP which may not have happened otherwise?  
Perhaps what needs to happen is that is a spouse stays home the working partner could sprinkle their income to the stay at home spouse whether you have a business or not.  This would insure that the stay at home spouse isn't penalized by losing CPP contributions.  You can write childcare off if you use a daycare but you can't if your spouse stays home so this would level that field and make it fairer.