Scheer is going after trusts without understanding them. This plays well to many observers who are as illiterate about them as he is but only obfuscates the issue.

Trusts have their own set of rules which, from what I read, treat income sprinkling similar to the Liberal's proposal for small businesses. They have also been around far longer than small business tax incentives and are more extensively understood.

It never ceases to impress me how much time and energy people put on tax issues, and with good reason. Taxes are the single biggest expense all of us have. Bigger than mortgages, food, healthcare or anything else you can think of.