there are  many reasons to practice medicine that yes, have nothing to do with incorporation. But in Ontario and other provinces, this was granted in lieu of pay raises which would be costing the government a lot of money over these years. And for many doctors that have established corporations over the past 10 years and expected this to be part of their retirement savings, why should the government come along like this and make these tax changes. The mounting debts levels with new into practice doctors mean they can't open clinics and run them with all the overhead costs, along with servicing their debts if more of their earnings go to increased taxes. It will also cost doctors much more in accounting fees to deal with this going forward or dissolving corps because it makes no sense to keep it active, and I'm not talking about no sense due to income sprinkling.