From my understanding, investment gains earned within the corporation are taxed at the same rate as are investment gains held within a personal and non RRSP/TFSA account.  Furthermore, when the after tax funds are transferred out of the corporation to the owner, additional taxes are paid to bring the total amount of tax paid on that money to the same amount as the owners marginal personal tax rate.  So at the end of the day, Ottawa still gets the same percentage.   So why the rush?