text: I do not think you know what are you talking about. 15% is Federal tax rate on net company income. If one is drawing salary he/she pays taxes just like anyone else acording to tax bracket. To boot if earning over 3K then Company pays CPP and individual pays CPP as well. That is double since he/she owns a Company. One can draw an income in form of dividends which is 8.1% up to 38K and 41% over 202K. Note that dividend is paid and taxed at this rate after the 15% of tax. One also needs to consider benefits before leaving  regular emplyment.
  Yes, there are few benefits, writing off, mileage, company car, office space in your house, tools and so on. Dividends can be paid only to  shareholders of a company. There are some ideas floating around about what some companies may do to avoid taxes, but in bulk most of them are tax fraud and evasion. Best thing I like, is that I do not have to listen to uninformed superiors, like the one who suggests incorporating, without knowing  circumstances.