1) if you are making less than $100K a year, as an affiliate, using 100% legal content from legal sponsors only, then i wouldn’t think you need to incorporate for tax saving purposes
2) if you have your own sponsor program, then i think you should incorporate for legal protection
3) if you are an affiliate, regardless of your income, and you allow people to feely upload content to your website (eg tube) then i think you should incorporate for legal protection, even if you have DMCA and DOCA and everything else, too
4) if you are an affiliate, using legal 100% content from 100% legal sponsors, and you are making over $100,000 a year, then you probably might incorporate for tax saving purposes.
but those are my thoughts, and definitely not those of the supreme court
i could be 100% wrong, and it is best for you to incorporate, regardless