Would it make sense to split the income (and therefore the profits) between multiple corporations to keep in the lowest corporate tax brackets? (law.stackexchange.com)
This means that you can have multiple corporations with the same name (but different owners) in different provinces. (allincorporated.ca)
It aims to clamp down on the use of passing income through multiple corporations to transform regular income into lightly - taxed capital gains. (canadianbusiness.com)