You may be delaying it, but if the corporation keeps the money and invests it in non-operating business activities, it gets taxed at the highest corporate tax rate. If it's reinvested in growing the operating activities of the business, i.e., in hiring more people, funding innovation and research and development, which is the government's agenda.... The government wants companies to invest in innovation and technology, and that funding will come, to a large degree, from small and mid-sized companies. That money is being retained in the company to fund those activities and if it's not used for those activities.... There is no downside to it.
On October 18th, 2016. See this statement in context.