By Vern Krishna ( March 5, 2018, 8:55 AM EST) -- The federal budget of Feb. 27, 2018, (the Budget), robs Peter to pay Paul by changing the landscape for professionals who use private corporations to structure their businesses. The Budget reduces the small business tax rate from 10.5 per cent to 10 per cent for 2018, and to nine per cent for 2019 and beyond. The opportunities for tax deferral increase as the spread between small business tax rates, corporate investment income rates and top personal marginal rates increase. The Budget seeks to blunt the deferral opportunities that result....