It's probably too early to tell what the long-term ramifications were, but one thing that did happen.... I live in Alberta and we had a compounding effect. We had a 5% increase provincially, and we had a 4% increase federally, but our dividend rates also went up 11%. What we did in 2015, in anticipation, was extract significant amounts of money from corporations wherever possible, so that we wouldn't have clients paying high personal tax rates going forward.
There were also timing differences, so we probably spiked in 2015. We had a significant reduction in 2016. We also had clients who did leave in 2017, paying exit taxes.