The tax changes are very complex.  We need to understand the government's proposed changes affect many more situations than just income sprinkling with an adult child.  For example, a business owner who has worked hard their whole life and wants to slow down and hire managers to operate the company for him/her, will now be considered inactive in his company.  Any dividends that he takes from the company that he created will be taxed at the highest personal tax rate.  On his death, the tax for his estate has risen exponentially, therefore harming his family's future.  Furthermore, the proposed rules, make it much better for the business owner to sell his/her business to a non-family member as opposed to a family member.   The government  is proposing changes that affect much more than simply paying a adult child some money.  The Prime Minster and the Finance Minister are playing us as fools by relying on the "wealthy doctor" sound bite.  All businesses will be impacted.