Incorporating in Canada

[Account Closed]

I currently own 2 income properties and closing in on a 3rd. Properties are not owned by a corporation and therefore rental income earned and taxed as personal income. It is my understanding that real estate revenue is not considered Active income until you employ more than 5 people, otherwise they consider it passive and tax it at a much higher rate. If 5 employees if the tipping point when it is tax advantageous to own rental properties in a corporation, why are there so many buy and hold investors that do it? I must be missing something?