My understanding of this is that dividends are a form of income to an individual, much as labour income would be, and that ultimately the owners of all corporate income are individuals themselves. Income is taxed either at the personal level or at the corporate level, and it's the desire, I think, of the Canadian tax system to ultimately have some harmony between those two systems. I don't think it's the role of our office to comment on the relative split between those two.
On October 31st, 2017. See this statement in context.