A way to eliminate some of the gamesmanship -- is to eliminate the small business tax rate completely.    

If you form a corporation, all your income from the firm is taxed at the corporate rate.   The Federal rate is 15%, and various provinces apply their rates as % of federal rate.    BC's +11% - means the corporate rate would be 26%.

By standardizing on the one corporate rate, most of the benefit would be recovered.   Throw in the sprinkling rules as well.    It wouldn't solve all the gamesmanship, but it would eliminate a bunch of it.

The stupidity of the small business tax rate is that it creates a perverse incentive to keep the business small; and to not invest in new equipment, processes and market expansions.

Yet the small business tax rate is attractive to politicians as it allows them to "fight for the little guy".