Latest Update Apr 2, 2019 ... is the proposed change to the SBD rules? The budget proposes to phase-out a CCPC’s business limit, on a straight-line basis, if the total of the adjusted aggregate investment income of the CCPC and any other corporation with which it is associated is between $50,000 and $150,000 (the passive income business limit reduction). The reduction in a CCPC’s business limit