Incorporate a Nursing Professional Corporation in Ontario for $35
Start your nursing professional corporation for $35, HST included, with registry and College fees shown separately at cost. A CPA checks your share structure against the College of Nurses of Ontario rules before we file.
Registered Nurses, Registered Practical Nurses and Nurse Practitioners incorporate under the Business Corporations Act (Ontario), then apply to the College of Nurses of Ontario for a Certificate of Authorization. The articles alone do not let the corporation practise nursing. We prepare and file them for $35.00, HST included, with registry and College charges shown at their own amounts. Open Corporation for $35 is a department of Gondaliya CPA.
One agency, assigned shifts and no right to send a substitute can make the company a personal services business. A Chartered Professional Accountant tests that before anything is filed.
Why Nurses and Nurse Practitioners Incorporate
Active business income within the $500,000 federal business limit is taxed at 9% federally and 2.2% in Ontario from 1 July 2026, a combined 11.2%. Income left in the corporation is taxed once at that rate.
Agency and locum work is the usual trigger. Contract income is uneven, and a corporation lets you draw a steady amount across heavy and light months instead of reporting every spike on one personal return.
Nurse practitioners in independent practice have the strongest case, because clinics, IV therapy and aesthetic practices carry equipment and lease costs that retained earnings can fund.
Our Official Partners
Professional Corporation Rules for Nurses
The regulator is the College of Nurses of Ontario, under the Nursing Act, 1991 and the Regulated Health Professions Act, 1991. The corporation is created under the Business Corporations Act (Ontario) and then authorized by the College.
You remain a registered nurse. The College is clear that you must still meet every requirement of your own class of registration. The corporation changes how you are paid, not your obligations as a nurse. Our professional corporations guide compares the rules across the regulated professions.
Typical Share Structure for a Nursing Professional Corporation
| Share class | Who holds it | Voting | Dividend entitlement | Why it is there |
|---|---|---|---|---|
| Class A common | The founding nurse | Yes | Discretionary | Control |
| Class B common | A second nurse registered with the College | Yes | Discretionary | A partner buy-in on a shared clinic |
| Class C non-voting common | A family member who is also a College registrant | No | Discretionary | The only route to a second family dividend |
| Class D preferred, redeemable | The founding nurse | No | Fixed | Locks in value before a partner joins |
Section 120.4 of the Income Tax Act decides whether Class C earns its place. Split income is taxed at the top personal rate unless an exception applies. The excluded shares exception is closed to a professional corporation, so a family member who is also a nurse usually needs to work in the business about 20 hours a week, or the dividend must be a reasonable return on what they contributed.
Because the College closes ownership to nurses, the usual answer for a spouse who is not a nurse is a salary for real work at a fair rate, not shares.
HST for Nurses and Nurse Practitioners
Most nursing revenue is exempt. Section 6 of Part II of Schedule V to the Excise Tax Act exempts a nursing service a registered nurse or a registered practical nurse provides to an individual within a nurse-patient relationship.
Common CRA Issues for Nursing Corporations
Personal services business
Subsection 125(7) of the Income Tax Act catches a corporation where the nurse would reasonably be regarded as an employee of the payer but for the corporation. One agency, assigned shifts and no right of substitution are the warning signs. The small business deduction is lost, an extra 5% federal tax applies under section 123.5, and deductions are limited to salary paid to the nurse. Our personal services business guide sets out the tests.
Taxable sales left unregistered
A nurse assumes all revenue is exempt, then adds cosmetic injectables or medico-legal reports. Once taxable sales pass $30,000, the Canada Revenue Agency assesses the tax that was never collected, plus interest.
Credits against exempt revenue
Full input tax credits are claimed on rent and equipment while most revenue is exempt. The Canada Revenue Agency requires the credits to be apportioned.
Shareholder benefits
Subsection 15(1) catches personal costs run through the corporation, such as travel from home to the first site, unsupported home office claims and conference trips with personal days attached.
Income in the wrong name
Contracts signed personally while the corporation invoices produce T4A slips in the nurse’s name, and the individual is reassessed.
First-Year Compliance Calendar
| When | What is due | Who files it | What happens if it is late |
|---|---|---|---|
| Day 1 | Articles of Incorporation filed in the Ontario Business Registry | We prepare and file | No corporation exists, and no College application can be made |
| Within 30 days of the profile report | Certificate of Authorization application to the College of Nurses of Ontario | The nurse, with our support | An older profile report is not accepted, and the corporation may not practise nursing |
| Within 60 days of incorporation | Initial Return under the Corporations Information Act, no fee | We file | Non-compliance under that Act |
| Before the first invoice | Business number and RC0001 corporate tax account | We register | Clients and agencies cannot pay the corporation correctly |
| 15th of the following month | Payroll source deductions, once you pay yourself a salary | The corporation | Penalty of 3% to 10%, plus interest |
| If taxable sales pass $30,000 | GST/HST registration | We register | Tax assessed on past taxable sales, plus interest |
| Within 53 weeks of incorporation | First fiscal year end chosen | The directors, on CPA advice | Difficult to change afterwards |
| 3 months after year end | Corporate tax balance for a CCPC claiming the small business deduction | The corporation | Interest at the prescribed rate |
| 6 months after year end | T2 corporation income tax return | We prepare and file | 5% of unpaid tax plus 1% per complete month, to 12 months |
| 6 months after year end | Ontario Annual Return in the Ontario Business Registry, no fee | We file | Non-compliance under the Corporations Information Act |
| Every year | Certificate of Authorization renewal | The nurse | The corporation may no longer practise nursing |
We start with whether you should incorporate at all. A salaried hospital nurse with no invoice income usually should not.
Eligibility
Every shareholder, officer and director must be a nurse registered with the College. We confirm this before the name is searched, because a structure that includes a spouse who is not a nurse fails the College application after you have paid to incorporate.
Your contract
We read your agency or clinic agreement for personal services business risk: the number of payers, the right to send a substitute, who supplies equipment and who controls the schedule. With one payer and no substitution right, we tell you what should change before you sign.
The share structure
Share classes that suit a second nurse joining later, with a preferred class ready for a freeze.
The family question
Because ownership is closed to anyone who is not a nurse, we plan around a fair salary to a spouse for real work rather than dividends, documented against section 120.4.
Year end, HST and pay
We choose a year end that spreads the first tax bills, split exempt nursing from taxable work, decide salary against dividends, and price a section 85 rollover if you already run a practice.
AFFORDABLE Incorporation Pricing for Nurses
Our fee is $35.00 with HST included. Every registry and College fee is its own line, at the amount that body charges.
| Item | Amount | HST | Total | Who charges it |
|---|---|---|---|---|
| Incorporation preparation and filing | $35.00 | Included | $35.00 | Open Corporation for $35 |
| Ontario Articles of Incorporation, filed online | $300.00 | Not applicable | $300.00 | Ontario Business Registry |
| Ontario NUANS name search report | $25.00 | Included | $25.00 | Ordered through us |
| Corporation profile report for the College application | $8.00 | Not applicable | $8.00 | Ontario Business Registry |
| Certificate of Authorization application | $500.00 | $65.00 | $565.00 | College of Nurses of Ontario |
| Certificate of Authorization annual renewal | $250.00 | $32.50 | $282.50 | College of Nurses of Ontario |
The College amounts are from its published registrant fee schedule for 2026 and 2027. Minute book, bookkeeping, payroll, HST returns and the T2 are quoted on request.
Our Services for Nurses
Our professional fees include HST. Government fees are separate, itemised and charged at cost with no mark-up.
NUANS Report for Nurses
The Ontario name search for your professional corporation, run after the College has confirmed the name works.
Incorporation Service for Nurses
Articles filed under the Business Corporations Act (Ontario), with share classes that keep ownership within the College’s rule.
Address Service for Nurses
A registered office address in downtown Toronto for the public register and corporate mail, separate from your home address.
Payroll Service for Nurses
Payroll for your own salary and any staff, with source deductions remitted on time and T4 slips filed.
One Window Service for Nurses
The articles, the business number, the payroll account and the Initial Return set up in one engagement.
Corporate Annual Filing for Nurses
The Ontario Annual Return filed in the Ontario Business Registry within six months of year end, with director and address changes kept current.
Corporate Tax Filing for Nurses
The T2 with GIFI statements, prepared from books that keep exempt and taxable revenue apart.
Federal Incorporation for Nurses
A nursing professional corporation is incorporated in Ontario, because the College authorizes Ontario corporations only.
Holding Company Setup for Nurses
A holding company to take surplus out of the professional corporation once it builds beyond working capital, where the College rules allow it.
The Bundle for Nurses and Nurse Practitioners
Incorporation is the first filing, not the work. Gondaliya CPA then handles the bookkeeping, payroll where you take a salary, the HST returns, the T2 and your personal T1. The recurring work is keeping the exempt and taxable split clean, keeping contracts and invoices that support the personal services business position, tracking the College renewal, and filing the Annual Return.
Why Nurses Use Us
Gondaliya CPA Professional Corporation is registered with CPA Ontario under firm registration number 61330051. Our clients have left us 1,300+ five-star Google reviews, and we work from 13 Ontario offices, open 9:00 AM to 8:30 PM, Monday to Sunday. We back every filing with a 30-day money-back guarantee and a 60-day fee-matching policy, and we are a Xero Partner Award Winner 2026. Open Corporation for $35 is a department of Gondaliya CPA.
- CPA Ontario firm registration number 61330051
- 1,300+ five-star Google reviews
- 13 Ontario offices
- Open 9:00 AM to 8:30 PM, Monday to Sunday
- 30-day money-back guarantee
- 60-day fee-matching policy
- Xero Partner Award Winner 2026
Google Reviews
Free CPA Consultation for Nurses and Nurse Practitioners
Case Studies: Nurses and Nurse Practitioners
Three Ontario nursing files, each showing where the nurse started and what changed before anything went to the registry or the College.
Toronto Agency RN – One Agency, Assigned Shifts
The problem: An agency nurse had been asked to invoice through a corporation and wanted to set one up quickly.
What we did: We read the agency agreement first, set out the personal services business risk in writing, and only then filed the articles and prepared the College application.
The result:
- Risk explained before filing
- Ontario corporation filed at $335.00
- Certificate of Authorization applied for
Mississauga Nurse Practitioner – Opening a Clinic
The problem: A nurse practitioner opening an independent clinic with aesthetic services wanted the HST position settled before the fit-out.
What we did: We split exempt clinical services from taxable cosmetic work, timed the HST registration, and set up share classes that let a second nurse practitioner buy in later.
The result:
- Exempt and taxable revenue separated
- HST registration timed to the fit-out
- Share classes ready for a partner
Ottawa RPN – Spouse as a Shareholder
The problem: A registered practical nurse planned to give a spouse, who is not a nurse, shares in the new corporation.
What we did: We explained that the College only allows nurses as shareholders, kept the nurse as the sole shareholder, and set up a salary for the spouse’s real administrative work instead.
The result:
- Application not refused by the College
- Spouse paid a documented salary
- First T2 prepared by the same firm
Six steps from the intake form to a corporation the College has authorized.
Send the intake form
Your registration class, the proposed shareholders, and a copy of any agency or clinic agreement.
A CPA reviews the file
Eligibility, personal services business risk, the HST split and how you plan to pay yourself.
The name
The name is confirmed with the College, then checked with a $25.00 NUANS report.
You approve the draft
You see the articles, the share classes and the registered office before anything is filed.
Filed online
The articles go through the Ontario Business Registry at $300.00, and you receive the certificate of incorporation.
The College application
We order the profile report and help you apply for the Certificate of Authorization within its 30-day window.
Meet the Lead CPAs Behind Your Nursing Professional Corporation
A Chartered Professional Accountant checks the College share rule and the HST split before anything is filed.
What Our Clients Say
These Google reviews belong to Gondaliya CPA Professional Corporation and cover every service the firm provides. See all reviews.
Incorporating a Nursing Practice Across Ontario
We incorporate nurses and nurse practitioners from thirteen Ontario offices, and the filing is electronic, so no visit is needed. A nursing professional corporation is formed under the Business Corporations Act (Ontario) and authorized by the College of Nurses of Ontario, so the practice must be in Ontario.
Nursing Incorporation FAQs
Can a nurse incorporate in Ontario?
Can my spouse own shares in my nursing professional corporation?
What does it cost a nurse to incorporate in Ontario?
Do I charge HST on nursing services?
Do I need to register for HST if I do cosmetic injections?
Will the CRA treat my nursing corporation as a personal services business?
What must my nursing corporation be called?
What must my corporation file in its first year?
Related Industries We Serve
Physicians
- Medicine professional corporation
- Family non-voting shares
- OHIP billing
Physiotherapists
- College certificate of authorization
- Exempt treatment revenue
- Clinic fit-out
Dentists
- Dentistry professional corporation
- Associate or owner
- Equipment financing
Chiropractors
- Chiropractic professional corporation
- Clinic ownership
- HST on treatment
Read our Ontario incorporation service and the professional corporation incorporation service for the wider rules.
Two Steps to Your Nursing Corporation
Articles filed with the Ontario Business Registry, then the Certificate of Authorization from the College. We prepare the first for $35, HST included, and support you through the second.
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.
