I wish I had an answer. The 2017 private corporation debacle was a prime example of thinking that SMEs are some kind of evil rich people who can withstand complex legislation. The tax on split income regime is the perfect example.
If any of you members can make sense of the tax on split income regime, I want to hire you. I'll pay you very well. That sounds arrogant and condescending, but it's the truth. It's one of the most difficult pieces of legislation I've ever seen hoisted on a group of people who can least afford to pay for it. What do they need to resort to? They need to resort to expensive tax specialists like me.
That's foundationally unfair. That's one of the reasons that people like me, and there's a whole host of people like me, have been calling for comprehensive tax review and reform and simplification for years and years and years. I hope that happens.