Let me make this as simple as possible. If a corporation has earned $250,000 then it will pay corporate tax in the amount of $37,500 at the low rate and as much as $67,500 at the high rate. Dividends are then distributed to shareholders whereby they pay tax again at the applicable marginal tax rate. An employee who earns $50,000 would pay approx. $8,000 in tax. Clearly, the situation as described by Justin Trudeau is false. There may be ways to mitigate the personal tax element but you can't avoid the significant corporate tax bill. Once again, I emphasize that you are being misled by the Prime Minister of Canada.