Sally can also pay herself a salary of 80,000, pay the same rate of personal tax and get the same vacation pay and CPP benefit as her staff.  No EI, but she could take out disability and business interruption insurance (which would be a smart move anyway) which  would bring her company's income to near nil, and her company would pay no corp. tax.  She could pay herself less and hire her son to work in the business as a summer or part time job. He would likely be under the threshold for paying tax, as would the corporation.
There was another article about the impact on tax planners.  Maybe the PR campaign against the tax changes come from there?