Actually, Trudeau may have intended to draw a salary from his corporation formed to Canada collect exhorbitant speaking fees, but an accountant likely suggested that he pay a family member a dividend instead.  He thought it was unfair, especially since he did very little work and assumed minimal risk to earn the revenue.  That's why we are here today arguing about this tax reform.  Surely Morneau would question this tax reform as risky with unintended consequences, but this is a pet policy front Trudeau that's been a done deal since October 2015.