text: We have already decided to cut hours of operation in our family practice medical office by 20% effective January 1st if the changes to small business corporate taxation are enacted. The level of taxation will rise so high that after overhead and personal tax it creates a disincentive to work. Our secretaries will have their hours cut, less revenue will go to pay for the leasing space as it is based on percentage, less referrals will go to labs, specialists, etc. We turn away a lot of people everyday looking for a family physician. Many elderly physicians in our area of Toronto are retiring and their patients have nowhere to go. I suspect many physicians will cut their hours of service. There will be a physician shortage starting in 2018 on a scale never seen before.