If you put down the pitchfork for a second and stop drinking the Morneau kool-aid you might learn a thing or two. What you call income sprinkling is what I call dividend sharing. Dividends can only be legally shared amongst shareholders. What Morneau is proposing is that shareholders must now prove they actually contribute to the business. It is no longer enough to merely OWN shares but one must prove his/her contribution. This flies against every norm of ownership in this country. If the couple divorces, do you think a judge would side with Morneau because the spouse did not contribute to the business and therefore is not entitled to the business? Does one need to prove they clean the bathtub every week to be exempt from capital gains taxes on a primary residence? And don't get me started about what you, as a non business owner, thinks is fair. I think salaried employees have it a lot easier. There are too many posters with strong opinions about things they know little about.