Incorporated doctors working in a small hospital or community clinic can cost share. They pay their share of the cost to run the space. After seeing a patient, the province pays a doctor the fee, and after costs, the doctor can keep some profit in the corp. These doctors can still each claim the small business deduction.

Services are not paid based necessarily on the time it takes to perform the service. In a perfect world this would be the case, but fee structures aren't set up that way. Also, teaching and research generally do not pay as well as clinical care of patients.

Go to a big academic center and you have doctors who are specialized in the services that don't pay as well, including teaching and research. They are good at those things and that is what they do most of the time. To make it more equitable, the doctors who do the better-paying things will share their revenue through an umbrella corp. These doctors would have to share the deduction. Taxes on them can be up 11-17%.