Canadian taxpayers have been the unwitting victims to this scam that allows doctors and other professionals to incorporate and pay a small business corporate tax rate of 10.5% while the rest of us in the same income range pay a far greater tax rate. These shell corporations and their funds can be used to avoid and defer taxes, purchase personal real estate, lease cars, dump piles of money into tax sheltered investments that help them save for beautiful, lavish retirements in unfair exclusive ways, funnel money to family members in the form of income splitting along with other advantages most Canadians don’t have. These phony corporations are set up under the guise that they are a small business just like those that create jobs and employ people. They are NOT. Some doctors such those that work in a hospital or a walk-in clinic directly employ zero people, have minimal overhead and can work their shift and go home at night, bill huge $$ each day with zero risk of going out of business.