Advocates of the tax point out that it only affects the wealthiest, and it prevents people from accumulating a windfall simply because their parents were wealthy.
This confusion and complication is why every serious investigation into tax points out that the company tax is one of the most inefficient - that is, wasteful - taxes available to government.
It also offered so-called tax points to the provinces -- that is to say, it lowered its taxes so the provinces could raise theirs by an equivalent amount.