Tax Fairness for Medical Practice

The CMA has been a longtime advocate of tax fairness for physicians and other medical professionals.

In the 1950s, we lobbied governments for a way physicians and other self-employed Canadians could contribute to their retirements — leading to the creation of the registered retirement savings plan (RRSP) in 1957.

In 2017, we led a campaign to highlight to government how proposed changes to Canada’s small business taxation framework would negatively impact physicians’ practices and patient care, resulting in policy amendments and less restrictive taxation measures for incorporated businesses.

During the COVID-19 pandemic, we took a similar approach, lobbying governments to amend federal and provincial fiscal stabilization measures to ensure different physician practice models could qualify for financial assistance.

CMA activity and submissions

2020

November 10, 2020

The Economic Influence of Physicians’ Offices

This Conference Board report, commissioned by the CMA, outlines the contribution of physicians’ offices to the Canadian economy in 2019; by directly providing 167,000 jobs, by contributing $39.5 billion to Canada’s GDP and by contributing more than $13.8 billion in taxes for federal, provincial, and municipal governments.

July 27, 2020

Financial guidance for physicians during COVID-19

Commissioned by the CMA, this analysis from national accounting firm MNP details five federal financial assistance programs available to help physicians facing financial hardship as a result of the COVID-19 pandemic.

June 5, 2020

Submission in Response to the Consultation on the Canada Emergency Wage Subsidy: Keeping Medical Clinic Employees on the Payroll

Submitted to Finance Canada, this submission provides a briefing on physician practices and the need to access the Canada Emergency Wage Subsidy, an overview of the technical and administrative factors impeding access, and proposed federal actions to help resolve these barriers.

June 2, 2020

Federal measures to recognize the significant contributions of Canada’s front-line health care workers during the COVID-19 pandemic

The CMA and a coalition of health care associations recommend the federal government implement a series of measures for front-line health care workers, including an income tax deduction in recognition of their efforts, an emergency accommodation tax deduction to support physical distancing and additional child-care relief.

May 28, 2020

Responding to the COVID-19 pandemic

In this submission to the finance minister, the CMA recommends the federal government expand eligibility for existing COVID-19 economic relief programs and implements new measures to address the unique financial challenges of front-line health workers during the pandemic.

2018

February 27, 2018

CMA Statement on Budget 2018

CMA responds to the significant revisions made to the proposed tax changes in Budget 2018.

January 3, 2018

Tax Reform and the Innovation Agenda: speech by Dr. Gigi Osler

CMA participates in panel discussion on tax and innovation at the Canadian Club of Ottawa.

2017

December 7, 2017

CMA presents to the Standing Senate Committee on National Finance, study of Bill C-29

CMA explains how proposed changes to the small business deduction will negatively impact physicians, and urges committee to exempt group medical structures from federal tax changes.

October 27, 2017

CMA appears before Standing Senate Committee on National Finance

CMA president Dr. Laurent Marcoux outlines the significant destabilizing effect on doctors’ practices and small businesses created by the proposed federal tax changes.

October 2, 2017

CMA submission: A medical industry perspective on supporting small business

The CMA calls on the Department of Finance to suspend proposed changes to the private corporation tax structure and undertake a comprehensive review of the tax system.

September 28, 2017

CMA presents to the House of Commons Standing Committee on Finance

CMA president Dr. Laurent Marcoux highlights the $22.3 billon economic contribution of medical practices to the Canadian economy, and the negative impact of the proposed tax changes.

September 21, 2017

CMA appears before House of Commons Standing Committee on Finance

CMA president Dr. Laurent Marcoux calls for an extension of the 75-day consultation on the proposed tax changes.

September 5, 2017

CMA statement on the adverse affect of proposed tax changes on women physicians

CMA and Doctors BC release joint statement on the gender-specific challenges of the proposed tax changes, and host roundtable to discuss the issue with women physicians.

August 30, 2017

CMA statement on meeting with Finance Minister Bill Morneau

CMA delegation meets with Minister of Finance to voice the concerns of physicians and small businesses about proposed tax changes.

August 30, 2017

CMA joins the Coalition for Small Business Tax Fairness

The 40 member coalition is created to fight federal tax proposals that change how incorporated small businesses are taxed.

August 14, 2017

Physicians’ Offices in Canada: Assessing Their Economic Footprint

CMA commissions analysis from Conference Board of Canada on the economic footprint of physicians’ offices in Canada, including the overall contribution to national economic activity.

August 11, 2017

CMA launches weekly Tax Alert newsletter for members.

The newsletter mobilizes more than 11,000 physicians to write, call or meet with their MP’s to raise awareness about impact of the proposed changes to access to care, and community medical infrastructure.

2016

December 7, 2016

CMA presents to the Standing Senate Committee on National Finance, study of Bill C-29

CMA explains how proposed changes to the small business deduction will negatively impact physicians, and urges committee to exempt group medical structures from federal tax changes.

November 22, 2016

CMA presents to the House of Commons Standing Committee on Finance. Study of Bill C-29

CMA outlines the importance of the small business deduction to physicians, group practice and medical research and recommends exempting medical structures from federal tax changes.