This is not complicated.  Morneau will say it is so that the uninformed leave it to him to manage.  Big mistake.  If you are not a small-business owner, then read the Consultation Paper and proposed legislation before commenting/deciding.  You will then realize how much you are being lied to.  Elimination of the RDTOH and CDA accounts for a CCPC is not fair.  It results in a much higher overall tax than what  is already arranged fairly through tax integration.  If you don't understand these terms than you don't fully understand the issue.  

That's why small-businesses are upset.  They LIVE these terms and issues.