.
And, from the (far right) National Post;

Of the 1.8 million private corporations used to save on personal income taxes, just 36,000 hold 80 per cent of the taxable income. The numbers suggest a massive concentration of wealth in just 2 per cent of these vehicles.

It should be clear to anyone following this debate that the term ‘small business’ is a bit misleading. Those who would be most affected by these changes are not people like the convenience store owner working 80 hours a week to eke out a living, or a self-employed housepainter who struggles to set aside a few thousand dollars in an RRSP.

We’re talking about private-corporation owners, including professionals in their peak earning years who don’t want to pay the top marginal tax rates on their incomes of $200,000-plus a year. With smart accounting advice, they’ve been able to significantly reduce their tax liabilities.