For incorporated physicians

Financial planning for physicians in Ontario

Your medicine professional corporation is probably your largest financial asset, and it comes with rules nobody else has: the passive income grind, the salary versus dividends decision, restrictions on holding companies, and a tax rate on corporate investment income of over 50 percent.

I'm Hootan Sal, a licensed insurance and investment advisor working exclusively with incorporated medical and health professionals. I plan across both sides, corporation and personal, alongside your accountant, and every recommendation comes as a comparison in dollars.

11.2%
Ontario small business rate your corporation should be keeping
17.2%
Rate on income ground off the small business deduction
$30,000
Maximum yearly cost of a fully ground small business limit
50.17%
Ontario tax rate on passive investment income in a corporation
What I solve

The four expensive gaps in most physicians' planning

Each one exists because the corporate side and the personal side are usually managed in isolation. Closing them is the work.

The passive income grind

Once your corporation earns over $50,000 of passive investment income, every extra dollar cuts the small business deduction. In Ontario the cost tops out at $30,000 a year, and it is set by last year’s numbers, so it is always discovered late.

  • AAII measured and projected forward
  • Insurance, IPP, deferral and payout levers compared in dollars

Compensation set by default

Salary or dividends is a yearly decision with six-figure lifetime consequences, but for most physicians it was set once by the accountant’s default and never revisited against RRSP room, CPP, and the corporation’s own tax position.

  • Salary vs dividends run on your actual numbers
  • Coordinated with your accountant, never around them

Insurance owned in the wrong place

Many physicians pay personally, with heavily taxed dollars, for coverage their corporation could own. Corporately owned life insurance can also shelter investment growth from the passive income rules and create tax-free capital at death through the capital dividend account.

  • Corporate vs personal ownership compared
  • Life, disability and critical illness reviewed together

Retained earnings sitting idle

Cash and GICs inside the corporation feel safe, but interest is passive income taxed at 50.17 percent and it feeds the grind. A retention strategy decides what stays corporate, what moves to an IPP or RRSP, and what the surplus is actually for.

  • Corporate investment strategy with the AAII rules in view
  • IPP vs RRSP analysis for your age and salary history
Why physician-specific

MPC rules are not generic corporation rules

Advice written for business owners in general routinely fails physicians on the specifics.

An Ontario medicine professional corporation cannot be owned by a holding company, which quietly rules out the most-blogged-about corporate tax structures in Canada. Investing has to happen inside the MPC, which is exactly why the passive income rules bite physicians harder than most business owners, and why managing them well matters more.

If you want the technical foundation first, it is all published here: the guide to corporate investing and the passive income rules, the passive income calculator that models the grind on your numbers, and the IPP versus RRSP comparison for the retirement side.

The one-year lag

This year's small business limit is set by last year's passive income. Planning done this year pays off next year, which means the best time to look at this is before your fiscal year end, not after.

How it works

Three steps, no pressure at any of them

01

A 30-minute conversation

Bring rough numbers from both sides, corporate and personal. We identify what is already optimised and what deserves a closer look. No cost, and no obligation.

02

The full analysis

I run your actual numbers: compensation mix, passive income projection, insurance structure, and retirement accounts. Every recommendation arrives as a comparison in dollars.

03

Coordinated implementation

I share the analysis with your accountant and we agree before anything moves. You end up with one coordinated plan instead of two professionals working in isolation.

Common questions

Do you replace my accountant?

No. Your accountant files and advises on tax; I plan across the corporate and personal sides and bring them into the conversation. The analysis is shared with them and we agree before anything is implemented. Most of the gaps I find exist precisely because nobody was looking at both sides at once.

What does working together cost?

The first conversation and the initial analysis are free. If we implement together, I am compensated through the insurance and investment products involved, which I disclose openly. If the analysis shows you do not need what I offer, I say so and you keep the analysis.

I practice outside the Toronto area. Can we still work together?

Yes. I serve the Greater Toronto Area and the Hamilton to Niagara corridor in person, and work with incorporated physicians across Ontario virtually. Licensing is provincial, so anywhere in Ontario works.

My corporation is new and has little saved. Is it too early?

Early is the cheapest time to get the structure right. Compensation design, insurance ownership, and the investment account setup are all decisions that compound for decades, and correcting them later is more expensive than starting correctly.

Next step

Start with a 30-minute conversation.

Bring numbers from both sides, corporation and personal. You'll leave with concrete next steps either way, and if I can't help, I'll tell you on that call.

Book a meetingRead the guide first