Finance Minister Bill Morneau is under the spotlight as the Trudeau government concludes its second year in office. After all, Mr. Morneau (Toronto Centre, Ont.) is leading the introduction of contentious new reforms that would restrict the savings generated by incorporation. Most notably, the proposed changes, which have lit a powder keg among small business owners and incorporated professionals, would bar the practice of high-income earners shunting some of their income to family members through a corporation, in
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