You can think of any income past the $50k mark as incurring a penalty because the Liberals have proposed the income beyond that threshold to be taxed at rates higher than personal income, I would suggest that big players will not want to invest under such as regime. 

If you are looking to attract global investors to make big investments in Canada (which we should encourage) with the intent on getting even more in return (for instance, venture capital), $50,000 is whey too low a threshold before you impose penalties. This policy punishes and discourages big players from investing in Canada. Would we really be better off that way? I for one want the Googles, Facebooks, Amazons and VCs to be investing in Canada companies.