Call it tax fairness, or incentive to reinvest dead money, the real truth is Liberal's tax and spend core value is alive and well.  It is just another tax grab of a show boat government which runs billions of deficit in an economy that is growing at 4%+.   Also, Trudeau government's war on the hard working and somewhat successful continues.  (Making 200k in big cities like Toronto or Vancouver could hardly be called successful given the cost of living in these cities).  In addition to the 50% individual income tax rate for the "somewhat successful", we are now looking at, in some cases 90% tax rate on small business' retained earnings.  If Mr. Trudeau really wants to be fair, how about a flat tax rate for everyone and all corporations and trusts?