A doctor who works shifts at a hospital or walk in clinic owned by someone else is NOT a small business. They directly employ ZERO people. They have ZERO risk of going out of business. They have to spend ZERO dollars on marketing and advertising. They have zero overhead. They bill the public purse for hundreds of thousands and bargain collectively like a union. They have enormous unfair advantages over average Canadians. Every argument they have for maintaining their special tax status fails. If you are a highly educated professional in the private sector in the same bracket as a doctor, you are paying about 30-40% more in income tax and you don't have a pension either. Doctors don't pump their tax sheltered money back into business capital or hiring people, they use it to invest tax free, buy and lease real estate and automobiles, spread phony money to their kids and spouses, and take tax free vacations by calling them conferences and charging it to their shell corporation. Total SCAM