Great, so now people having these business shelters can shelter large amounts of cash free of tax.  Given interest rates these days, someone could park $5,000,000 in this way at 1% income...plus squirrel money away in an RRSP and a TFSA.  Still looks like the government has a long way to go to get closer to tax fairness.  Five million should cover a maternity leave or health illness for a significant block of time.