Unfair is a strong word.

"It is also a reminder they are independent contractors, not state employees."

If I, as an independent contractor in, say, IT, incorporate and match business expenses to income and pay myself dividends (after sprinkling half my income on my children) despite the fact that I have only one customer (the guy who pays and says what I get to bill) the CRA would probably have me in court faster than I could write this comment.  I guess doctors are special. As the tax revisions say, I don't see why doctors (or anybody else, for that matter) should get extra tax help in saving for retirement, help that isn't available for someone earning the same income in a different way. 

The accurate way to characterize the proposed tax changes would be that those who unfairly use the tax rules to obtain tax relief that is unavailable to people who can't incorporate are going to take a hit as they are brought to the standard that everybody else lives under.