Except that it affects far more than 1%'ers.  For example, IT professionals often work on contract through agencies (not always by choice), and usually need to incorporate to do so.  They may earn $150k one year, $50k the next, pay 10% in payroll tax, maybe $2000/year to an accountant, no pension, no benefits, etc.  So the opportunity to get a few breaks on non-eligible dividends to other shareholders (e.g. spouse) or hold investments in the company during the good working years and withdraw during the tough years, helps to offset those risks and uncertainties.

Sure, the 1% benefit more, but they also pay 54% tax on the next dollar earned, but some of them are indeed job creators, so there may be consequences.  Not to mention that Trudeau may lose two votes for every MD and IT professional family next time around, on top of support he is losing on other social and fiscal issues recently.