Let's just say we have a spouse, and while someone is starting a business, the other spouse is now bringing in all the funds to help support the family. You could go through the mechanical exercise of taking all the money the spouse brings in, dollar-for-dollar, back to the corporation, and pay a dividend to the other spouse, even though they are not involved in the business. You could say they are helping the family unit, just like we see under family law but, that being said, I do see situations where I'm glad the government is looking at this issue. There are people who are abusing the system such as having 10 different people all over the country, cousins, aunts, or uncles, who have no involvement in the business, who have no reason, in my opinion, to be taking advantage of those marginal rates, but I don't think you can look at it simply at a spouse or the kids, what their involvements are, and then everybody else.
Yes, there's a targeting measure, and we need to do something. I just don't think we have it right, based on what I've seen.