In general, they do not. For the most part, corporate tax cuts benefit the people in the executive suite. We have seen that over and over again in Canada. What we need in Canada to benefit the poor and the lower middle class is various means to get money into their hands.
One of the means I have suggested is to raise the basic exemption from income tax. That's a very simple means, and it actually would be revenue-positive, because as you get money back into the hands of the middle and the lower classes, they spend their money in Canada on Canadian goods and services. That spending in turn expands our Canadian economy.
You'll find that a number of studies have shown that the very rich spend their money outside of Canada on very expensive toys, on property outside Canada, on activities outside Canada, and so on. So if you're looking to expand the economy, get more money into the hands of the lower and middle classes.