[mrkajz44]

This is a tricky question since lots of factors come into play. I can give general thoughts:

1) Tax rates are set up such that you should be indifferent between dividends and salary. However, personal factors usually make one better than the other (marginal tax rates, RRSP room, CPP contributions, etc.)

2) There are lots of people who call themselves contractors, but only work for one company and are considered an "incorporated employee". If this applies to you, almost all the benefits of a corporation are not available to you and you have to take money out as salary only

Best advice is to get professional help - if your accountant doesn't want to help you make a decision, then find a new one. Locke does personal tax work, so maybe hit him up and see if he can offer his services.