Your comments are horribly misleading. Do you really think my clients pay 15% tax and the rest comes out tax free through income sprinkling?  You're example is not realistic yet you are telling readers who don't know any better, that this is the case. That's totally irresponsible of you.  If you actually believe this is a realistic scenario you shouldn't be involved with these proposals and you shouldn't be spreading academic theory as reality. 
These proposals go WAY beyond what you highlight yet you and others who were involved in creating them have yet to acknowledge this fact. 
Why do you want businesses to be sold to outside the family instead transferred to the next generation?  This is incentivized in the TOSI rules.  What's the economic theory behind that. And, no, the government isn't listening to those of us who live and breath in this space.  You're villianizing tax specialists to make your miskeading points instead of letting us help the government get this done properly.