GIP Main, I'm having trouble seeing exactly where the problems are with the proposed changes.  Most business owners that I have talked to, aren't affected.  Even some people I know that have groused about the changes, don't specifically know what the implication will be for their tax picture.  And then there is a wide variety of anecdotal information on tax hits on forums such as this, but no details are ever supplied.  The Globe ran a rather exhaustive analysis on a number of scenarios, and again, no significant impact on most earners.  The only ones impacted seem to be very high earners who are using a corporate structure purely to save on tax.  And that's not wrong, but there is a rule that Revenue Canada can reverse any strategy which is purely to save tax.  So I'm just trying to figure out what the actual problem is.  No one seems able to say it in the simple form of - "this rule means that for this income this much extra tax will be paid" - and then explain why that is unfair.