Incorporation
Should you incorporate?Sometimes yes, sometimes no.
Your order's rules, the steps, timing and fees, checked against official sources on October 24, 2026. Every situation is different: we run the numbers with you.
- Leaving the income you don't need in the corporation defers tax until you take it out: that's the main benefit.
- If you spend most of what you earn, incorporating mainly adds cost and paperwork.
- A salary paid by an employer generally can't be redirected to a corporation.
- Since 2018, paying dividends to family brings little tax benefit in most cases (tax on split income rules).
Physicians and dentists: different rules
Both orders reserve voting rights and management for their members, but the allowed shareholders, fees and insurance differ.
Physicians: Collège des médecins du Québec
- All voting rights are held by one or more physicians (or by a qualifying company or trust they control).
- Other possible shareholders: physicians, the spouse, relatives or in-laws of a voting physician shareholder, or a qualifying company or trust they hold.
- All directors are physicians; the articles state these conditions and the professional purpose.
- Collège authorization before practising through the corporation: online declaration and $500 per physician (about 14 business days).
- Compliant liability coverage: CMPA members are covered automatically; otherwise excess coverage is required.
- Yearly update of the declaration, and any change reported within 30 days.
Sources: RLRQ, c. M-9, r. 21 · cmq.org
Dentists: Ordre des dentistes du Québec
- All voting rights are held by one or more members of the Ordre (or by a company or trust whose voting rights are fully held by members).
- Non-voting shares can only be held by dentists, the spouse or a relative (direct or collateral line) of a voting dentist shareholder, or a company or trust they fully hold.
- Only members of the Ordre can be directors, officers or representatives; no share transfer without the board's consent; these conditions are in the articles.
- Before practising through the corporation: initial declaration to the Ordre (form S1) and $100 per dentist shareholder, with proof of the corporation's coverage.
- Corporation coverage through FARPODQ: at least $1,000,000 per claim and for all claims in a 12-month period.
- Annual declaration before March 31 ($330 per corporation and per additional establishment), and notice of any change without delay.
Sources: RLRQ, c. D-3, r. 9 · odq.qc.ca · farpodq.org
Dentists converting a general partnership: if its activities continue within a business corporation, a notice must be published in a local newspaper within 15 days (s. 14 of the regulation).
Eight steps, from the call to the first invoice
Typical timing, for guidance only; it can vary.
Physicians
- 01 —JeanKali
Free call and review
Your numbers, family situation and goals · about 1 week
- 02 —Government
Incorporation with the Registraire des entreprises
Articles that meet the Collège's rules · a few business days [to verify]
- 03 —JeanKali
Organization and initial declaration
Resolutions, share issuance, minute book; initial declaration within 60 days
- 04 —Physician
Proof of liability coverage
CMPA letter or private excess insurance
- 05 —Collège
Collège des médecins authorization
Online declaration · about 14 business days
- 06 —Physician
Corporate bank account
Depends on the bank
- 07 —Government
RAMQ: collective administrative account (form 4552)
Processing takes 4 to 6 weeks
- 08 —JeanKali
Accounting, payroll and pay plan
Ready before the first payments to the corporation
Dentists
- 01 —JeanKali
Free call and review
Associate or owner, income, family and goals · about 1 week
- 02 —Government
Incorporation with the Registraire des entreprises
Articles that meet the Ordre's rules · a few business days [to verify]
- 03 —JeanKali
Organization and initial declaration
Resolutions, share issuance, minute book; initial declaration within 60 days
- 04 —Dentist
FARPODQ coverage for the corporation
Corporation's insurance certificate · timing [to verify]
- 05 —Order
Initial declaration to the Ordre des dentistes (S1)
$100 per dentist shareholder · processed by the Ordre [timing to verify]
- 06 —Dentist
Corporate bank account
Depends on the bank
- 07 —Government
RAMQ: form 4552, if you bill insured services
Collective administrative account in the corporation's name · timing [to verify]
- 08 —JeanKali
Accounting, payroll and pay plan
Ready before the corporation's first billing
Government and professional fees
| Start-up fees | Amount | Included in the offer? |
|---|---|---|
| Certificate of incorporation (Registraire des entreprises, regular rate) | $397 | Yes |
| Name reservation, if needed | $27 | Yes |
| Initial declaration to the Registraire (within 60 days) | Free | — |
| Physicians: Collège des médecins authorization | $500 per physician | Yes |
| Dentists: initial declaration to the Ordre des dentistes (S1) | $100 per dentist shareholder | Yes |
| Dentists: corporation coverage through FARPODQ | Premium set by FARPODQ | No |
| Later years: Registraire annual update | $106 [to verify] | Yes, in the annual package |
| Later years, dentists: annual declaration to the Ordre | $330 per corporation and per additional establishment | Yes, in the annual package |
Amounts checked on October 24, 2026; they can change.
Offer terms
In line with CPA advertising rules, here is exactly what's included, the condition and what isn't.
What's included
- Our fees to incorporate and organize your corporation: articles that meet your order's rules, resolutions, minute book.
- Registraire des entreprises fees: certificate of incorporation ($397 regular rate) and a name reservation if needed ($27).
- Physicians: the Collège des médecins du Québec authorization fee ($500 per physician).
- Dentists: the Ordre des dentistes du Québec initial declaration fee ($100 per dentist shareholder).
- Help with the declaration to your order and, if needed, RAMQ form 4552.
- A business plan for your bank if you're opening your practice or clinic: financial projections, start-up budget and financing needs. The financing decision rests with the bank.
- Government annual fees in later years (the Registraire annual update and, for dentists, the Ordre's $330 annual declaration), included in the annual package.
The condition
- You retain our annual Incorporated Professional package (pricing explained during the free consultation) for at least 12 months from signing the engagement letter.
- If you end the engagement before 12 months, the incorporation costs are repaid pro rata to the remaining months.
What's not included
- Your professional liability coverage: CMPA or a private insurer for physicians; FARPODQ, including the corporation's coverage, for dentists.
- Add-on services: legal opinions, the shareholder agreement, and trust or holding company structures, handled with our partner tax specialists and lawyers.
Offer in effect since October 24, 2026. Published terms are honoured for at least 90 days after they were last published.
After incorporating
We remind you and handle them in the annual package.
- Annual update with the Registraire des entreprises.
- Physicians: yearly update of the Collège declaration and any change reported within 30 days.
- Dentists: annual declaration to the Ordre before March 31 and notice of any change without delay.
- The corporation's T2 and CO-17, T4/RL-1 or T5/RL-3 slips, and your T1 and TP-1.
- Pay plan and tax instalments reviewed every year.