Unfortunately the biggest tax cheats are small business. I say so what. 
The government is using the words wealthy and small business in the same sentence which is an oxymoron.   
Only the .01% can afford the tax professionals (who are probably 1%ers themselves) to come up with these fancy tax schemes. 
Most small businesses are not making a ton of money and they provide a great deal of employment. 
Maybe the government should look for means of taking the tax burden off Canadians instead of taking more.