If the marginal decrease in capital accumulation caused by removing the capacity of 'doctors' to generate special tax protected investment income (special in that it is in excess to that offered by RRSPs and TFSAs) by protecting employment income within a corporation is enough to devastate retirement plans, then a great deal more capital than is in RRSPs and TFSAs is being talked about. If this is true (I don't think it is, btw) then the need for 'special' protection is pretty much moot, as the RSSP and TSFA tax shelters would allow one with sufficient income (like a doctor) to acquire a significant nest egg.  Just the TFSA; 5500/year, 40 years, average 8% return, reinvested, future value 1.4 million. The current PR campaign lobbying against this particular item of tax fairness is pretty funny once you look under the covers. Saying you're not paid enough so it's okay that the tax system sticks it to the little guy is, frankly, funny. Sad, but funny.