The government clearly wants to force the target group to pay more taxes at the top rate, combined over 50%. It also wants to get the money sooner, not later, none of this deferral stuff. So what if the doctors, for example, can't provide for their retirement, can't afford to get sick, etc.? 

Apart from the current crop of practitioners, some of whom must be actively planning to accept appointments south of the border,  there is the problem that those entering the medical profession must be thinking twice about doing that in Canada. The Liberals' tax plans will have the effect of creating an even worse shortage of general practitioners and specialists, and as each one leave Canada, one less taxpayer at 53% is lost to the federal and provincial  governments' combined income tax revenue. 

Doctors save lives; the fewer doctors there are, the fewer lives will be saved. That's a politically correct way of saying that JT and his pal are planning to kill Canadians through "fair" taxation.