Swap based ETFs

I am looking to invest excess capital within my professional corporation. I have researched swap-based ETFs, particularly those offered by Horizon. All of the information is updated to 2019. The information from 2019 indicates that these swap based ETFs offer some tax advantages within a corp investment account. More particularly, it avoids dividend distributions so that the dividends effectively become more capital gains. This is advantageous because it is deferring the income that would otherwise come from dividends and capital gains are taxed more efficiently then dividends within a corporation.

The catch is that there was apparently discussion about the federal government making some changes in their proposed 2020 budget which would eliminate the advantage of these swap based ETFs for corporate investing. However, I am unclear on whether that proposal has actually been brought into effect and what the best play is going forward.

If anyone has any knowledge on this subject, I would be grateful to hear comments on this topic. Further, if anyone here invests in a pro corp, please feel free to send me a private message if you wish to discuss ideas.

Thanks in advance!