The need to curb “abuses” of the Canadian tax system by owners of private corporations has been a predominant theme since the last Federal election. The initial attempt at “consultation” by the Department of Finance elicited a high degree of frustration and anger from business owners and tax planning professionals across the country. Much of the frustration and anger can be traced to a combination of poor communication, badly written legislation, and questionable timing for both the release and implementation of the pending legislation. Over the course of the 75 days, consultation period over 21,000 written submissions and several petition websites were drafted. Few, if any, in support of the rushed overhaul to the Canadian tax system.