Tax evasion (your cash transactions) is illegal.  Tax avoidance, as is currently being practiced and that the new proposals are designed to curb, is legal. Business owners do try to make the best use of their money.  If the best use of the their money is re-investing to grow their businesses, they will do that.  If the best use is to use tax avoidance measures to make passive investments in a way that will shelter the investment income inside the business at a lower taxation rate than they would pay personally, they will do that. 
Yes, I have interest  a business.
You can find out how businesses shelter income with a simple google search  Here's one to get you started:
https://www.theglobeandmail.com/report-on-business/small-business/sb-growth/one-way-to-avoid-tax-leave-money-in-the-business/article29979718/