The topic is pertaining to doctors whom are small corporation owners as independent business operators. What entity do you propose small business people in Canada to embrace? The CRA allows corporations to distribute income through dividends. It allows them to hold cash to ride out lows in the market and invest in infrastructure. If you have any investments that you plan to retire on, you are likely getting dividends. Should that practice stop? Do you want the companies you invest in be restricted from building up cash, because if this happened most of those companies would not be generating any money for you, and they would likely be leaving their staff high and dry in retirement  by not being able to maintain pension solvency.
Do you want to be incorporated, if so get ready for about $5,000/yr in basic legal/ accounting fees, which comes off the top of your income.