This is nonesense. The fundamental question is fairness. Why should one group of people pay significantly lower taxes on their income  and later reap the benefit of huge tax savings when they sell their business. In addition, the notion that it is fair to pay their family members salaries or dividends without any correlation to work performed is not fair to those who have everything dedicated at source. Remember: most business owners also have the benefit of many write-offs to which non business owners have no access. 

As for the threat of moving to the US: if the only reason you are in Canada is because of the current tax system then you are completely missing all of the advantages this country has given you and your family plus you fail to appreciate the distinct cultural comforts that are here that seem more invaluable today than ever.