This article makes no sense. Anyone in business (small to large), male or female, can offset expenditures against revenues, invest in cash flow for medical and other emergencies and time away, and plan for their retirement. None of these have anything to do with incorporation. The purpose of incorporation is simply to provide some legal protection against personal liability. The tax rules for personal corporations are a different story. They clearly provide, and have provided, concrete and useful opportunities for increased post tax profits, through strategies such as income/dividend sprinkling, keeping investment income tax free inside the corporation, and shifting income to capital gains. The question is whether these income tax approaches are: (i) fair in comparison to all Canadians, those working for employers and those working for themselves (ii) helpful for all small businesses and their sustainability and growth, an (iii) a reasonable cost to the public purse.