If anyone moves for a job, it's tax deductible.  Look it up.  And of course they should be taxed when they take the money out, same as anyone else.  But business owners can defer much more tax than anyone else; there are strict limits to RRSP and TFSA contributions -- unlike corporate income.

I ran a small business for 5 years and the advantages to incorporation are nothing short of incredible.  Use a  room in your  house for bookkeeping?  Deduct a percentage of mortgage interest, utilities, property tax, etc.  Stop by the post office on the way to work?  Deduct the mileage.  Talk business over a swanky lunch or a night out?  Deduct that too.

And now they won't be able to pay their wives and kids for doing no work so they needn't pay their fair share.  Cry me a river.