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Unsure what the US situation is, but there are a lot of benefits to earning $120k/year in a business/professional corporation vs. a salary.

At least in Canada anyway.

In the US the vast majority of family docs and internists work on salary, so the benefits do not apply.

My understanding is the tax code in Canada is pretty unique when it comes to doctors.

It’s not quite as great as it used to be, but the provinces do have a history of changing corporation laws in their favour.

And often get their liability insurance paid for too.

Yeah, and I’ve heard there is talk about rolling some of that back even further.