I haven't seen that exact example, but we are seeing the impacts in terms of rather ridiculous behavioural changes as a result of the private corporation tax rules that were implemented, the biggest of which was the so-called income splitting rules. There are good policy reasons why that rule should apply, but it could have been done a lot more simply than what's there. Because of the complexity of this rule, we're seeing significant behavioural changes that are rather negative, similar to and along the lines of what you're talking about.
Secondly, the passive investment rules are already causing some very negative behavioural changes.
The short answer to your question is yes.