my position on this is that there shouldn't be a distinction in the first place. and, if it weren't for the precise wording of the constitution (which uses the term "natural persons"), it would certainly be unconstitutional to give corporations different tax rates than people.

corporations are people. let's tax them like people. all of them. big. small. and everywhere in between.

www.cbc.ca/news/politics/canada-election-2015-justin-trudeau-small-business-tax-rates-criticism-1.3221858