Mr Trudeau:
There is general agreement that the tax system should be fair but looking at the issue solely based on income generated fails to take into account the issue of risk , additional expense and tax planning for retirement absent the public pension safety net that protects many lower income earners 

It's hard to accept that tax rates of 54 percent are fair and they explain the rush to incorporation :  just saying it isn't so doesn't change the facts .

The mantra is false and you know it 

People are struggling with taxation saturation :  if less than 1 percent are already paying for a third of the tax base who pay nothing something is amiss.
  
Please  consider a creative solution :  how about a maximum amount payable of $100,000 for individuals 

I don't mind the progressive rates but when does it end for individuals 

Is $100,000 fair ... $200,000....

Fairness based on progressive rates has become the problem, hence the incorporation rush 

Taxation saturation is the issue!