Under the proposed measure, for each additional dollar that you earn above $50,000 of passive income, the eligibility for the small business deduction will be reduced on $5 of active income. On those $5 of active income, the tax rate at the federal level in 2009 is proposed to be 9%, so on that $5 of income, the rate will be increased to 15%. Under the proposed measure, the investment income is taxed under the current rules.
On April 24th, 2018. See this statement in context.