I would push back against the notion that we know that a certain number of people are incorporating solely for the tax benefit and bring it back to the previous member's question. When you are thinking about that decision to incorporate or not, there are definitely legal issues involved. There are a lot of business decisions involved. There are a lot of non-tax reasons for you to want to incorporate: to protect yourself legally or to encourage bank financing. There are a lot of good reasons to incorporate. There is no problem with incorporation. The issue is whether the tax system ought to be pushing people into incorporation or not.
When we're thinking about those tax benefits, what's important to think about here is that for some of the tax benefits that are on the table—I'm thinking of the income sprinkling as an example—this isn't something that pays you more because you have better ideas. It doesn't pay you more because you work harder or because you invest more in your company. It pays you more because you happen to have a certain family type.
If we want to have a tax system that encourages growth and investment, we can do a heck of a lot better than just handing out tax benefits to essentially random families. We can do better than that, and I think that's what we should aim for with the tax reforms.