Some of this issue would go away if:

1) Gains on any assets held for more than one year were adjusted for CPI with the resulting adjusted gain fully taxable. There would then be no need to differentiate between capital gains and ordinary income.

2) Multiple tax brackets were abolished in favour of a single flat tax (say, 25% fed + 10% prov = 34% total), using a single, very large personal deduction (say, $25,000) for adults only, with no other personal deductions. There would then be no reason to income split.

3) There was a tax cost to having a corporation even if all income were paid out in dividends or there was a loss. Corporations derive benefits from the government in the form of limited liability, amongst others, that should bear a cost, regardless of their financial performance. Decrying "double taxation" implies that these benefits should be free. They should not.