text: These are a series of proposed changes that cut a wide swath - some of which have arguably a reasonable policy basis.  In particular the punitive treatment of investments in a CCPC is overkill and fails to recognize that many of those who employ corporations for accumulating and retaining these investments are doing so for purposes of a business buffer for hard times and also to provide for emergencies and retirement since they do not have access to generous health and pension plans - as is the case for university professors, civil servants and politicians.  I would like to see a valuation put on Jean Chretien or Justins risk free political pension plans to get a sense of what level of investments is appropriate.  The other problem is that people plan on the basis of the rules we have - in particular for retirement change (even on a go forward basis) can be unfair.  Finally, changes like these always have an unintended result - doctors will call for greater provincial compensation.