I have read this article and I am confused.  So - as of January 1, 2018 (no mention of start date), an amount > $50,000 of passive income left inside a CCPC will be subjected to a new punitive tax.  Is that > $50,000 of earnings that a CCPC doesn't use for their business and they use it for investments (such as investing in a 1% savings account, GIC etc.) or is it > $50,000 earned (withing the CCPC) from interest/dividends from stocks/capital gains from stocks which will then be taxed at a higher punitive tax?  So if it is the latter, that means if I have $1,000,000.00 in "cash" within a CCPC, earning 5% interest/year = $50,000.00 of "passive income" earned inside the CCPC.  Is that what it means?