Physician Overview

Please note: this section contains information relevant to members who are incorporated physicians in respect of active employment with their Medicine Professional Corporation (MPC)*. Should you have any questions, please reach out to your Regional Manager.

1. Welcome! Introduction for new Incorporated Physicians

2. Earnings and Contributions

3. Pension Adjustment and T4 Process

4. Additional helpful links

*An MPC is a corporation through which a physician (or physicians) may practice medicine. In Ontario, the MPC is subject to certain conditions and restrictions mandated by the Business Corporations Act (Ontario) and the College of Physicians and Surgeons of Ontario (CPSO). Physicians incorporated under an MPC can draw income from the MPC, for example. as employment earnings or dividends.