I agree with you Al_D.   All small businesses have the same stress and problems as doctors.    I am a physician and think the focus should be on lowering the marginal tax rate for all people and allow income splitting for all families.  Many families in Alberta have one income only.  The one spouse goes up north to work and is away from home weeks on end.  The spouse that stays back can't work and it puts more stress on the family.  They make sacrifices just like doctors and their families do.   They should be allowed to split income to make up for this.  Why would they want to make these sacrifices if they have to give up 50%.   40% is more fair.   
Canada should encourage successful, high paid people by keeping the marginal rates  lower to encourage it more.  We can't survive if everyone is a government worker.