This was well written, and I agree that the intrinsically slimey issue of income splitting should be off the table immediately.

However, with regards to passive income investment, I would ask this:
How are doctors any different than nurses, paramedics, firefighters, or teachers?
If were truly to discuss tax fairness, then the issue of taxpayers money contributing to pensions at all would be on the table. A nurse is guaranteed 60% of her income at retirement, protected against inflation, in exchange for 6% of her salary today. Can you imagine the outcry if we suggested not only taxing that 6% of income, but also the yearly investment gains they must make? In practice, saving within a corporation is simply allowing physicians the same privilege of saving today for a more comfortable tomorrow.

I would also point out that the 6% yearly contribution to a nurses pension approximates the 5% of physician salaries that the MOHLTC helps itself to every year.