How do business taxes work in terms of realizing gains?  If they are realized only on disposal like personal investments, this will create all different sorts of perverse incentives, because if a business has a buy and hold strategy for passive investments it could easily hit the 50k figure if it decides to reallocate its savings.  

As a result, this could both force lock-in to allow for longer compounding and in the hopes of these tax changes being fixed by a future government (which is frankly what has accelerated private corporation formatting in the first place given 53% marginal tax rates and the hope that at some point governments in Ontario and Ottawa will fix this), and also trigger unnecessary disposals to ensure that yearly gains get close to but do not exceed the 50k penalty threshold.

Both of those things are bad economics and bad business.  And all of this is to allow the government to get its hands on money faster than it would if it just waited.