I think that the 37% in favour of the new rules is high because it is due to the purposeful misinformation by the Government.  These proposed changes affect ALL small business owners, not just the wealthy, the 1%, or the high income (depending on Morneau's word of the day).  

As a CPA, I have run numerous client examples at all income levels.  These rules can apply to ANY income level IF the CRA decides within 36 months that the dividend paid to a spouse or child is not reasonable.  Imagine filing your tax return and then 3 years later, the CRA tells you that the tax rate on the dividend is now 42% instead of the 15% because they disagreed with your analysis of a subjective test.