I'm on the retirement end of the curve.  Developed a business with partners many moons ago and like all fledgling start ups had to forgo lost income from the executive jobs we left.  Back in the 70's we incorporated for a variety of reasons - tax issues being a part of the planning process (although the SBTR was higher when we started) .  Over the years I bought out my partners and eventually left the active business word to enjoy the fruits of my labor.  No pension but considerable retained earnings from which I draw down dividends to supplement a RIFF, OAS and CPP.  Now I'm hearing from the Finance Minister that what I've put away for retirement is "Dead Capital".  Sure wasn't dead when the company was providing jobs and paying taxes plus the fact that I'm paying tax on the dividends -  the combination is nothing to sneeze at .... oh yes and then there's the little matter of risk.  We took on loads!!!