If they do not go to Barbados, they could choose some other country with low tax rates.
For fiscal reasons, when doing business abroad, it is good to choose a country with which we have a tax treaty. Without a tax treaty, dividends that come back to Canada are taxable.
However, the most recent budget in March says that even if we are doing business with countries with which we have no tax treaty, we can still receive tax treaty dividends, if there is an agreement to exchange general fiscal information. The door has been opened more widely than before. Now this could be dangerous.
However, if it can no longer be done with Barbados, it will be done with other countries, like Iceland, for instance.