text: 'The government says this is an "unintended" tax advantage that is primarily used by higher-income individuals who have savings that go beyond the annual contribution limits to Registered Retirement Savings Plans and Tax-Free Savings Accounts.'
  
  Yet Trudeau has slashed the TFSA limit as well.  And for a small business owner to pay himself a salary (vs. dividends or retained earnings) he/she will soon need to pony up 12% payroll tax as CPP is 'enhanced'.
  
  The only 'unintended' aspect of this reform is opportunity cost of government revenue, in the form of reduced hours, early retirements, relocations, and even foregone small business formation.