Another article that just seems to muddy the water concerning the discussion over the proposed changes, with the exception of the last quoted sentence. There is a difference between a corporation and an individual who owns even all the shares in the corporation yet they are being treated as somewhat equivalent in the article. If a person could deduct life insurance expenses from their income to determine taxable income who wouldn't? Maybe the solution to the "unfairness" in the proposals is for everybody to incorporate and sell their services to those who employ them so the tax benefits from incorporation are available to all? The real aim of incorporation should be the encouragement of risk taking through limited liability and not to provide "tax breaks".