It would make more sense to revisit the controversial stock option deduction that you failed to tax because it would hurt your Bay Street friends.  Incorporation was given to physicians in lieu of fee increases.  Your above comments now increase the amount of "income" to $300,000 as opposed to your previous comparison of neighbours in the $200,000 range, but you have now chosen to compare professionals to government paid employees who have no overhead expenses, and have  pensions, benefits, etc.,  They  have taken no risk in setting their businesses.  Unfair. 

Perhaps controlling spending would be a worthy alternative to explore as well.