Incorporation by Industry in Canada for
Every business incorporates under the same statute, but the rules around it change by industry. Pick your industry below, then start your corporation for , HST included. Government fees are separate, and a CPA checks your industry’s rules before we file. Open Corporation for is a department of Gondaliya CPA.
Your industry decides four things before the articles are filed: whether a regulator must authorize the corporation, who may own its shares, how HST applies to what you sell, and which contracts or licences must sit in the corporation’s name. Each guide below sets those out for one industry, with the exact cost. Our fee is $35.00, HST included, and every government fee is shown on its own line at cost. Open Corporation for $35 is a department of Gondaliya CPA.
Which Businesses Should Incorporate
Incorporation pays when the business earns more than you spend personally, carries risk you want kept away from your home, or deals with customers who will only contract with a company.
Choose Your Industry
33 industries in five groups. 16 guides are published, and the rest are being written; until then the intake form and a free consultation cover every industry.
Regulated Professions
A regulator authorizes the corporation, limits who may own its shares and sets its name. See professional corporation incorporation in Ontario for the rules every regulated profession shares.
Chiropractors
College of Chiropractors of Ontario certificate, chiropractor-only shares, HST on orthotics and supplements.
Dentists
RCDSO certificate of authorization, family non-voting shares, TOSI and HST on cosmetic work.
Physicians and Doctors
CPSO certificate of authorization, an Ontario corporation only, family non-voting shares and OHIP income.
Physiotherapists
College certificate of authorization, physiotherapist-only shares, exempt treatment and taxable massage revenue.
Real Estate Agents (PREC)
Personal Real Estate Corporation under Ontario Regulation 536/20, the TRESA share and name rules, brokerage pay.
Engineers
Professional Engineers Ontario Certificate of Authorization held by an ordinary corporation.
Guide in preparation
Insurance Brokers and Agents
RIBO non-active firm registration or an FSRA life corporate agency licence.
Guide in preparation
Lawyers and Paralegals
Law Society of Ontario certificate of authorization and licensee-only shares.
Guide in preparation
Mortgage Brokers and Agents
FSRA brokerage licence held by the corporation, agent and broker licences kept personal.
Guide in preparation
Nurses and Nurse Practitioners
College of Nurses of Ontario certificate of authorization and nurse-only shares.
Guide in preparation
Pharmacists and Pharmacy Owners
Ontario College of Pharmacists certificate and the pharmacist majority rule for store ownership.
Guide in preparation
Trades, Services and Hospitality
No college, but payroll, WSIB, municipal licences and cash handling decide how the company is set up.
Cleaning Companies
Staff or subcontractors, WSIB, bonding for building contracts and HST on cleaning services.
Restaurants and Food Trucks
HST on prepared food and the $4 rebate, tips through payroll, AGCO liquor licences and health inspection.
Construction and Skilled Trades
WSIB mandatory coverage, T5018 slips and Construction Act holdbacks.
Guide in preparation
Daycare and Childcare Operators
Child Care and Early Years Act licensing, CWELCC funding and exempt child care.
Guide in preparation
Photographers and Videographers
Camera equipment depreciation, wedding deposits and licensing income.
Guide in preparation
Salons and Barbershops
Chair rental or employment, tips, and personal service settings inspection.
Guide in preparation
Staffing and Recruitment Agencies
Temporary help agency licence, security and joint liability for wages.
Guide in preparation
Truck Drivers and Owner-Operators
Driver Inc enforcement, CVOR, IFTA and the personal services business test.
Guide in preparation
Uber, Lyft and Delivery Drivers
HST from the first ride-share fare, vehicle logbooks and platform reporting.
Guide in preparation
Online, Media and Technology
Platforms, foreign clients and zero-rated exports shape the HST and the share structure.
E-commerce and Amazon Sellers
The marketplace operator HST rule, inventory at landed cost, US warehouses and state sales tax.
IT Consultants and Software Developers
The personal services business test, federal or Ontario filing, US clients and SR&ED.
Content Creators and Influencers
Sponsorship and AdSense HST, gifted products and non-resident payers.
Guide in preparation
Marketing and Advertising Agencies
Media pass-through billing, gross or net revenue and zero-rated foreign clients.
Guide in preparation
Shopify Store Owners
Payout reconciliation, dropshipping place of supply and digital goods.
Guide in preparation
Retail, Product and Trade
Inventory, imported goods and purchased businesses bring their own tax and licensing steps.
Franchise Owners
Arthur Wishart Act disclosure, the franchise fee as Class 14 capital and royalties paid abroad.
Grocery and Convenience Stores
Zero-rated groceries beside 13% lines, AGCO beer and wine, OLG lottery and buying a store.
Import and Export Businesses
The RM import-export account, CARM, customs brokers and HST on imported and exported goods.
Manufacturing Companies
The manufacturing tax rate, SR&ED credits, equipment classes, WSIB and zero-rated exports.
Newcomers and Cross-Border Owners
Director residency, tax residency and who controls the shares decide where and how to incorporate.
Immigrants and Newcomers
Director residency by province, a temporary SIN and business number, CCPC control and first-year residency.
International Students
The 24-hour off-campus limit, self-employment as work, tax residency and TOSI.
Non-Residents Incorporating in Canada
Provinces with no director residency rule, Part XIII withholding, thin capitalization and T106.
US Companies Expanding to Canada
Branch or subsidiary, permanent establishment, Regulation 105 and transfer pricing.
Guide in preparation
Three Ways an Industry Incorporates
Most businesses file an ordinary corporation. A regulated profession files a professional corporation, and a few licensed industries use a special entity instead.
| Route | Who uses it | Authorization before trading | Who may own shares | Examples |
|---|---|---|---|---|
| Ordinary corporation | Any business without a college | None from a regulator. Municipal or provincial licences may still apply in the corporation’s name | Anyone, including family members and a holding company | Cleaning, restaurants, e-commerce, IT consulting, manufacturing |
| Professional corporation | Members of a regulated health or legal profession | A certificate of authorization from the college or law society | Members of the profession only. Ontario Regulation 665/05 lets family members hold non-voting shares in medicine and dentistry alone | Physicians, dentists, chiropractors, physiotherapists |
| Licensed entity | Professions whose regulator licenses a corporation in another way | Set by the regulator: a PREC must meet Ontario Regulation 536/20, an engineering firm needs a PEO Certificate of Authorization | Set by the regulator. A PREC’s voting shares belong to the registrant alone | Real estate agents, engineers, insurance brokers, mortgage brokerages |
Read more: How to incorporate a business in Canada · Share structure for a new corporation · Director residency requirements
The same six checks run for every industry. The answers are what change.
The regulator
Whether a college, law society or licensing body must authorize the corporation first, and whether its name must follow a set form such as “Professional Corporation”.
Who may own shares
Whether family members, a business partner or a holding company may hold shares, and which classes each should hold.
Ontario or federal
Whether the business needs name protection across Canada, and whether its regulator requires an Ontario corporation.
HST
Whether what you sell is taxable at 13%, zero-rated or exempt, when registration becomes compulsory at $30,000, and whether the quick method helps.
Tax traps
The personal services business test for one-client contractors, the tax on split income for family dividends, and control of a Canadian-controlled private corporation.
Licences and contracts
Which licences, leases and contracts must be issued or signed in the corporation’s exact legal name, and in what order.
AFFORDABLE Incorporation Pricing for Every Industry
Federal incorporation includes the name search. Every government fee is its own line, at cost. Regulator fees for professional corporations are listed on each industry guide.
| Item | Amount | HST | Total | Who charges it |
|---|---|---|---|---|
| Incorporation preparation and filing | $35.00 | Included | $35.00 | Open Corporation for $35 |
| Ontario articles of incorporation, online | $300.00 | None | $300.00 | Ontario Business Registry |
| Federal articles of incorporation, online | $200.00 | None | $200.00 | Corporations Canada |
| Ontario Initial and Annual Returns | $0.00 | None | $0.00 | Ontario Business Registry |
| Federal annual return | $12.00 | None | $12.00 | Corporations Canada |
| Ontario NUANS report, named corporations only | $25.00 | Included | $25.00 | Ordered through us |
A numbered Ontario corporation totals $335.00 and a named one $360.00. Open Corporation for $35 is a department of Gondaliya CPA.
After Incorporation, the Parent Firm
Gondaliya CPA Professional Corporation is registered with CPA Ontario under firm registration number 61330051. After we file, the firm keeps the books, files HST and payroll, and prepares the T2 and annual return, with industry teams for each group above. Open Corporation for $35 is a department of Gondaliya CPA.
What Our Clients Say
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Incorporation by Industry FAQs
Does my industry change how I incorporate?
What is a professional corporation in Ontario?
Can my spouse own shares in my professional corporation?
Which businesses should incorporate?
Should I incorporate in Ontario or federally?
What if my industry is not listed yet?
How much does it cost to incorporate in Ontario?
Do I need a NUANS report to incorporate?
When does my new corporation have to register for HST?
Can a newcomer or non-resident incorporate in Ontario?
Start Your Corporation, Whatever Your Industry
Complete one form and pay $35 including HST. A CPA checks your regulator, your shareholders, your HST and your licences before we file. Open Corporation for $35 is a department of Gondaliya CPA.
No legal advice. Gondaliya CPA Professional Corporation is a firm of Chartered Professional Accountants licensed by CPA Ontario, firm registration number 61330051. It is not a law firm. We prepare and file corporate documents and we provide accounting and tax advice. Nothing on this page is legal advice, and reading it creates no solicitor and client relationship. For legal advice, including advice on a shareholder agreement before you sign it, consult a lawyer licensed in the province where your corporation carries on business.
Open Corporation for $35 is a department of Gondaliya CPA.
