Lottery winners aren't taxed on their winnings because lotteries are idiot taxes and taxing the winners would be double taxation.
We've had 60 years of tweaking the tax system, making it ever more convoluted when what it needs is a re-set.
I've personally benefitted from the small corporation rules for 30+ years through income splitting, and also personally been affected by the ups and downs of the economy's effect on the business, sacrificing portions of my RRSPs and taking on personal debt when needed to prop up the cash flow, so I understand what the belly-achings about for people opposed to the changes.
Our business is a genuine business, employing people, contributing to the local economy etc.   The corporate structure is being used by people who do none of the above and want to take advantage simply for the tax breaks. They've killed the golden goose. If you have a real business, be mad at them and at the aggressive tax planners.