I find it interesting professor that your crossroad is about how we treat small business in isolation.  This is a good way to channel the debate, but unfair to taxpayers who bear the burden of all the aspects of tax fairness.

These include: 

1. Excessive compensation for civil servants
2. Excessive benefits for civil servants
3. Pension income splitting by civil servants
4. Stock option plans treated as capital gains for senior managers
5. Trust structures to spread the tax burden among family members and use multiple one time capital gains exemptions
6. Agreements to allow doctors to incorporate to effectively pay an obfuscated higher wage.

To address just the small business issue is disingenuous to say the least.  

But, there was one notion  liked to identify personal corporations that are legit versus just for tax.  Doing so is a no brainier.

So, I suggest we put all this into the hopper and start again.