Doctor salaries in Canada require more nuance than most professions because physicians are typically self-employed and bill their provincial health plan directly. The gross billing number that appears in public reports can be misleading — it includes overhead expenses like clinic rent, staff salaries, equipment, and insurance, which consume 20-40% of revenue before the doctor takes any income. After overhead and taxes, a family physician’s take-home pay is much closer to $120,000-$180,000 than the $300,000+ gross figure that makes headlines.
Average Doctor Salary by Specialty
Family Medicine & General Practice
| Experience Level |
Gross Billings |
Overhead (25–30%) |
Net Before Tax |
After-Tax Income |
| Resident (PGY1–PGY2) |
$65,000–$75,000 |
N/A (salaried) |
$65,000–$75,000 |
$48,000–$55,000 |
| New graduate (1–3 years) |
$250,000–$300,000 |
$62,500–$90,000 |
$160,000–$237,500 |
$100,000–$150,000 |
| Mid-career (5–15 years) |
$300,000–$380,000 |
$75,000–$114,000 |
$186,000–$305,000 |
$120,000–$180,000 |
| Established (15+ years) |
$350,000–$450,000 |
$87,500–$135,000 |
$215,000–$365,000 |
$140,000–$200,000 |
Specialist Physicians
| Specialty |
Average Gross Billings |
Overhead % |
Estimated Net Income |
Training Length |
| Ophthalmology |
$700,000–$900,000+ |
35–45% |
$385,000–$585,000 |
5 years post-MD |
| Orthopedic surgery |
$650,000–$850,000 |
30–40% |
$390,000–$595,000 |
5 years post-MD |
| Cardiology |
$550,000–$750,000 |
25–35% |
$357,500–$562,500 |
6 years post-MD |
| Radiology |
$500,000–$650,000 |
20–30% |
$350,000–$520,000 |
5 years post-MD |
| Plastic surgery |
$500,000–$700,000 |
35–45% |
$275,000–$455,000 |
5 years post-MD |
| Urology |
$450,000–$600,000 |
30–35% |
$292,500–$420,000 |
5 years post-MD |
| Gastroenterology |
$450,000–$600,000 |
25–30% |
$315,000–$450,000 |
6 years post-MD |
| General surgery |
$400,000–$550,000 |
25–35% |
$260,000–$412,500 |
5 years post-MD |
| Anesthesiology |
$350,000–$500,000 |
15–25% |
$262,500–$425,000 |
5 years post-MD |
| Internal medicine |
$300,000–$450,000 |
20–30% |
$210,000–$360,000 |
4 years post-MD |
| Dermatology |
$400,000–$600,000 |
30–40% |
$240,000–$420,000 |
5 years post-MD |
| Emergency medicine |
$300,000–$400,000 |
10–15% |
$255,000–$360,000 |
5 years post-MD |
| Psychiatry |
$280,000–$400,000 |
15–25% |
$210,000–$340,000 |
5 years post-MD |
| Pediatrics |
$250,000–$380,000 |
20–30% |
$175,000–$304,000 |
4 years post-MD |
Doctor Salaries by Province
Alberta is the most lucrative province for physicians by a wide margin. It combines the highest gross billing rates with Canada’s lowest top marginal tax rate (48.0%), compared to over 53% in Ontario, BC, and Nova Scotia. Saskatchewan also pays well for specialists due to rural community demand. Doctors willing to practise in underserved areas often receive additional incentives like signing bonuses, relocation grants, and overhead subsidies.
| Province |
Family Physician (Gross) |
Specialist (Gross Avg) |
Overhead Costs |
Tax Rate (Top Bracket) |
| Ontario |
$300,000–$380,000 |
$400,000–$600,000 |
Higher (real estate) |
53.5% |
| British Columbia |
$280,000–$360,000 |
$380,000–$580,000 |
Higher |
53.5% |
| Alberta |
$320,000–$420,000 |
$420,000–$650,000 |
Moderate |
48.0% |
| Quebec |
$280,000–$350,000 |
$350,000–$550,000 |
Moderate |
53.3% |
| Manitoba |
$280,000–$360,000 |
$350,000–$500,000 |
Lower |
50.4% |
| Saskatchewan |
$300,000–$400,000 |
$380,000–$550,000 |
Lower |
47.5% |
| Nova Scotia |
$270,000–$340,000 |
$340,000–$500,000 |
Lower |
54.0% |
| New Brunswick |
$270,000–$340,000 |
$330,000–$490,000 |
Lower |
52.5% |
Alberta offers the highest gross billings AND lowest top tax rate, making it the most lucrative province for physicians.
How Doctors Get Paid in Canada
| Payment Model |
How It Works |
% of Physicians |
Typical Income |
| Fee-for-service |
Billed per patient visit/procedure to provincial health plan |
~70% |
Varies by volume |
| Salary/contract |
Fixed annual salary from hospital or health authority |
~15% |
$250,000–$400,000 fixed |
| Capitation/blended |
Per-patient payment + fee-for-service components |
~10% |
Similar to FFS |
| Academic |
University salary + clinical billings |
~5% |
$200,000–$500,000 |
Medical Professional Corporation (Tax Planning)
Incorporating through a Medical Professional Corporation (MPC) is one of the most powerful tax planning tools available to Canadian physicians. By paying the small business tax rate (9-12.2%) on the first $500,000 of active income instead of personal rates (up to 53.5%), doctors can defer $80,000-$120,000 per year in taxes. This deferred money can be invested inside the corporation, growing tax-efficiently until it is withdrawn in retirement when the physician is likely in a lower tax bracket.
| Feature |
Unincorporated |
Incorporated (MPC) |
| Tax on first $500K of active income |
Personal rate (up to 53.5%) |
Small business rate (9–12.2%) |
| Tax savings on $400K net income |
$0 |
$80,000–$120,000/year deferred |
| Income splitting |
Limited |
Dividend to spouse/family (with TOSI rules) |
| Retirement savings (beyond RRSP) |
RRSP only ($31,560 limit) |
Corporate investing + RRSP |
| Setup cost |
$0 |
$2,000–$5,000 initial, $3,000–$5,000/year maintenance |
| Available provinces |
N/A |
All provinces allow MPCs |
Path to Becoming a Doctor in Canada
Becoming a physician in Canada requires 10-18 years of post-secondary education, the longest training pipeline of any profession in the country. Medical school admission is extremely competitive, with acceptance rates of 5-15% at most Canadian schools. Residents work 60-80 hours per week while earning roughly $65,000-$85,000 per year. The financial trade-off is that doctors start earning significant income much later than most professionals, often carrying $100,000-$250,000 in student debt into their early 30s.
| Stage |
Duration |
Earnings/Costs |
| Undergraduate degree |
4 years |
−$30,000 to −$80,000 (tuition) |
| Medical school (MD) |
4 years |
−$60,000 to −$100,000 (tuition) |
| Residency (family medicine) |
2 years |
$65,000–$75,000/year (salaried) |
| Residency (specialist) |
4–7 years |
$65,000–$85,000/year (salaried) |
| Fellowship (sub-specialist) |
1–3 years |
$75,000–$90,000/year |
| Total training after high school |
10–18 years |
$100,000–$250,000 debt typical |
| First year as attending (family) |
— |
$250,000–$300,000 gross |
| First year as attending (specialist) |
— |
$350,000–$600,000 gross |
Canada vs US Doctor Salary Comparison
| Specialty |
Canada (Gross CAD) |
US (Gross USD) |
US (in CAD equiv.) |
US Premium |
| Family medicine |
$300,000–$380,000 |
$250,000–$300,000 |
$340,000–$410,000 |
~10–15% |
| Orthopedic surgery |
$650,000–$850,000 |
$550,000–$700,000 |
$750,000–$950,000 |
~15–25% |
| Cardiology |
$550,000–$750,000 |
$450,000–$600,000 |
$615,000–$820,000 |
~10–15% |
| Anesthesiology |
$350,000–$500,000 |
$350,000–$450,000 |
$480,000–$615,000 |
~25–35% |
| Emergency medicine |
$300,000–$400,000 |
$300,000–$400,000 |
$410,000–$545,000 |
~35% |
| Psychiatry |
$280,000–$400,000 |
$250,000–$350,000 |
$340,000–$480,000 |
~20% |
US numbers are before malpractice insurance ($10,000–$200,000 USD/year in the US vs $1,000–$6,000 CAD/year in Canada via CMPA).
| Expense |
Annual Cost |
% of Gross |
| Clinic rent |
$30,000–$60,000 |
8–16% |
| Staff salaries (receptionist, nurse) |
$40,000–$80,000 |
11–21% |
| Medical supplies |
$5,000–$15,000 |
1–4% |
| EMR/technology |
$3,000–$8,000 |
1–2% |
| CMPA (insurance) |
$1,000–$6,000 |
<1% |
| Office expenses/admin |
$5,000–$15,000 |
1–4% |
| Accounting/legal |
$5,000–$10,000 |
1–3% |
| Total overhead |
$89,000–$194,000 |
25–40% |
Related Articles