Not because the government need the money. What???? of course the Trudeau government need the money to fund his bloated deficits. 
As I have pointed point many times the whole issue of the 1% grew out of the distribution of income in the US not Canada. This is exemplified by the difference of the income in the average 1% of Canada ($466,700 cdn)  vs. the 1% in the US (1,260,000 USD or about 1,600,000 cdn). If we had the US numbers we would not have a deficit and most Canadian 1% di not make the 1% in the US.
Trudeau's deficit is a Ponzi scheme as the Canadian economy will never be able to pay off. 
As for the proposals the addition of family members to the corporation is not a "loophole" but deliberately added by the Ontario Liberals in their 2005 budget presumably in lieu of paying doctors more. This sets up a conflict between the  doctors and their respective provincial governments.