Real Estate Broker Incorporation in Quebec: OACIQ Rules (2026)
A real estate broker acting for an agency can carry on their activities within a corporation, under precise conditions: hold at least 90% of the voting rights, be its president, give the corporation a name that includes their own, conclude a contract between the corporation and the agency, then file an authorization application with the OACIQ. The remuneration paid by the agency then belongs to the corporation. This guide covers the conditions, the steps, the 2026 taxes and the mistakes to avoid.
Other professions have their own incorporation realities — see our dedicated guides: physician (CMQ rules), agency nurse and incorporated truck driver.
Incorp-Québec is an incorporation document preparation service: our role is to prepare and file your incorporation documents. The brokerage rules fall to the OACIQ: validate your situation with the Organization and with your advisors.
Does a real estate broker have the right to incorporate? The exact OACIQ conditions
Yes, if they act for an agency. Since January 1, 2012, the regulation (chapter C-73.2, r. 1, s. 34.1) authorizes a broker acting for an agency to practise within a corporation if they hold at least 90% of the voting rights, are its president, if the corporation's name includes their first and last name as they appear on their licence, and if a contract binds the corporation to the agency.
| Condition | What the Real Estate Brokerage Act and the regulation provide |
|---|---|
| Acting for an agency | Only a broker acting for an agency may practise through a corporation; a broker acting on their own account is not authorized to |
| Voting rights | The broker holds at least 90% of the voting rights attached to the corporation's shares |
| Presidency | The broker is president of the corporation |
| Company name | The main name includes the broker's first and last name (or their usual name, where applicable) as they appear on their licence — a numbered company alone is not enough |
| Contract with the agency | A contract is concluded between the corporation, represented by the broker, and the agency for which the broker acts |
| Exclusivity | The broker acts for the agency exclusively through the corporation |
| Documents for the OACIQ | Up-to-date statement of information with the Enterprise Register and, if there are other shareholders, their names and voting rights |
| On the Organization's request | Articles and by-laws, securities register, shareholder agreements, declarations with the REQ |
The corporation is no professional shield: the Act makes it solidarily liable with the broker for their obligations and faults, and the broker cannot invoke the corporation's legal personality to reduce their personal liability. The liability insurance (FARCIQ) must, moreover, name the corporation as an insured.
If a condition ceases to be met — you drop below 90% of the voting rights, you are no longer president, the contract with the agency ends — the regulation (s. 34.2) grants 15 days from the finding to correct the situation. Failing that, the authorization to practise within the corporation falls.
Why do real estate brokers incorporate?
Brokers incorporate mainly for the tax deferral: commissions left in the corporation are taxed at the corporate rate — about 12.2% to 20.5% in 2026, depending on the situation — rather than at a personal rate that climbs to about 53.3%. The advantage generally becomes real when income consistently exceeds your lifestyle.
The profession lends itself to it: commissions are high in the good years and irregular from one year to the next. The corporation lets you smooth things out — bank a record year, pay yourself a steady remuneration, let the surplus grow. Our guide When should you incorporate in Quebec? puts numbers on that mechanism bracket by bracket.
An honest nuance: incorporation does not generally make tax disappear — it defers it until you take the money out. If all your commissions pay for your life, the advantage melts away.
How to incorporate as a broker, step by step: corporation, contract, OACIQ
The order matters: first incorporate a compliant corporation with the Registrar (a name including your first and last name, a share structure that keeps you at least 90% of the votes), then conclude the contract with your agency, and finally file the authorization application with the OACIQ. The remuneration can only be paid to the corporation once the authorization is in place.
Step 1 — Incorporate a compliant corporation
The corporation is created with the Registrar of Enterprises: articles, share capital, directors, initial declaration and NEQ. The 2026 government fees are $397 ($595.50 priority), plus $27 if you reserve a name. Plan, from the articles onward, a shareholding that keeps you at least 90% of the votes and the presidency — this is the step our incorporation service covers; for a broker, the Complete package at $697 (official name included) is generally the right choice.
Step 2 — Conclude the contract between the corporation and the agency
A written contract binds the corporation, represented by you, and the agency: the corporation provides your broker services, and you act for the agency exclusively through the corporation. The OACIQ form includes a section where the agency executive officer confirms this contract and consents to the exclusivity — talk to your agency before filing anything.
Step 3 — File the authorization application with the OACIQ
You complete the Application for authorization to practise within a business corporation, along with the corporation's statement of information from the Enterprise Register and, if there are other shareholders, their names and voting rights. Fees apply under the fee schedule published by the Organization (synbad.com/frais). This step is yours: we prepare the incorporation, not the OACIQ file.
Step 4 — Receive the remuneration through the corporation
Once the authorization is in place, the remuneration for your services belongs to the corporation: the agency pays it to your inc. rather than to you. Brokerage contracts are then signed by the corporation, represented by you, for and on behalf of the agency, and your representations and advertising are made by the corporation and state its name — the regulation allows adding the mention "société par actions d'un courtier immobilier" (business corporation of a real estate broker).
Step 5 — Stay compliant, year after year
Each year: the annual update with the REQ and the $106 annual rights, the corporation's tax returns, and vigilance on the OACIQ conditions — any change in shareholding, presidency or agency must be regularized within 15 days. Do not forget GST/QST on your commissions: our GST/QST calculator gives you the amounts in seconds.
Your corporation's name must include your own: Complete package, $697
For a broker, a numbered company alone does not meet the OACIQ's name condition. The Complete package includes the official name (e.g. "Marie Tremblay courtier immobilier inc."), the GST/QST and source deductions registrations, and express service — the $397 government fee included.
How much does it cost for a real estate broker to incorporate in 2026?
Count on $397 in government fees for the incorporation ($595.50 priority), the authorization application fees under the OACIQ fee schedule, then $106 in annual rights to the REQ. With file preparation by Incorp-Québec — $697 all-in with the Complete package, official name and government fees included — all that remains to budget is the OACIQ fees, published on its fee schedule.
| Item (2026) | Amount |
|---|---|
| Certificate of incorporation (Quebec inc.) | $397 ($595.50 priority) — included in our packages |
| Name reservation (optional) | $27 |
| Authorization application — OACIQ | Under the fee schedule published by the Organization (synbad.com/frais) |
| File preparation — Incorp-Québec | $697 all-in (Complete: official name, GST/QST and source deductions registrations, express service) |
| Annual rights — REQ (recurring) | $106 per year |
For the full picture of start-up and recurring fees, see our incorporation cost guide.
What taxes once incorporated?
In 2026, a Quebec corporation pays about 12.2% tax on its first $500,000 of eligible income — a rate the Quebec budget of April 29, 2026 lowers to about 11.2% for taxation years beginning after that date. But a broker incorporated alone, with no employees, generally does not meet Quebec's 5,500 paid hours test and pays about 20.5% instead. Even at that rate, the gap with a personal rate of 47% to 53% remains considerable on surpluses.
Three reference points, to validate with your accountant:
- Tax deferral assumes surpluses. If all the commissions come out every year as salary or dividends, the net gain is generally thin once the recurring costs are counted.
- Salary or dividends: an annual balancing act. Salary creates RRSP room and contributes to the QPP; dividends avoid certain payroll charges but do not create those entitlements.
- Family income splitting has limits. The 90% voting rights leave little room for other shareholders, and the tax on split income strictly limits dividends paid to close relatives. Do not build anything on that premise without tax advice.
What are the common mistakes brokers make when incorporating?
The costliest mistakes: incorporating a numbered company when the corporation's name must include the broker's, practising through the corporation before the OACIQ authorization, forgetting the contract with the agency, and letting a condition slip beyond the 15 days. All of them are avoidable.
- A non-compliant company name. The main name must include your first and last name as they appear on your licence. A numbered company alone does not pass — plan for the official name from incorporation.
- Articles that dilute your voting rights. A spouse or partner holding more than 10% of the votes, a shareholder agreement that limits your control: the structure must meet the conditions from the start, and at all times afterward.
- Receiving the remuneration before the authorization. The agency should only pay the remuneration to your corporation once your authorization is in place — otherwise, it is a problem for the agency as much as for you.
- Ignoring the PSB risk. If you work within a team under the direction of another broker, with structured schedules and few expenses of your own, have the risk of classification as a personal services business (PSB) assessed by an accountant before you start.
- Neglecting the annual obligations. The annual update and $106 annual rights with the REQ: repeated omissions can lead all the way to the corporation being struck off ex officio.
- Incorporating too early. With corporate accounting and the recurring fees, incorporation generally becomes worthwhile when surpluses stay in the corporation over time — a threshold to have calculated, not guessed.
FAQ — Real estate broker incorporation in Quebec
Can a real estate broker incorporate in Quebec?
Yes. A broker acting for an agency can carry on their activities within a corporation they control, in accordance with the Real Estate Brokerage Act and the OACIQ regulation: at least 90% of the voting rights, the presidency, a compliant name, a contract with the agency and an authorization application to the Organization.
Can a broker acting on their own account practise through a corporation?
No. Practising through a corporation is reserved for the broker who acts for an agency. If you act on your own account, discuss your options — joining an agency or considering an agency licence — with the OACIQ before incorporating anything.
Can I use a numbered company as a real estate broker?
Not as the main name: the OACIQ requires the corporation's name to include your first and last name as they appear on your licence (e.g. "Marie Tremblay courtier immobilier inc."). That is why the Complete package at $697, which includes the official name, generally suits brokers better than a numbered company.
Who can hold shares in a broker's corporation?
You must hold at least 90% of the voting rights and be president. Other people can hold the rest; the OACIQ then requires their names and each person's percentage of voting rights. The tax rules on split income nevertheless limit the appeal of dividends paid to close relatives — validate with a tax specialist.
Can my commission be paid directly to my corporation?
Yes, that is the heart of the mechanism: once the OACIQ authorization is in place, the remuneration for your services belongs to the corporation, and the agency pays it to the corporation. Before the authorization, the remuneration is paid to you personally — complete the steps before counting on that circuit.
Does incorporating protect my professional liability?
No. The Act makes the corporation solidarily liable with you for your professional obligations and faults, and the FARCIQ insurance must cover the corporation as well as you. The separation of assets can apply to other debts (a lease or suppliers, for example), depending on the situation.
How much does it cost for a real estate broker to incorporate in 2026?
Count on $397 in government fees for the incorporation ($595.50 priority), the authorization application fees under the OACIQ fee schedule, then $106 in annual rights to the REQ. With file preparation by Incorp-Québec — $697 all-in with the Complete package, official name and government fees included — all that remains to budget is the OACIQ fees, published on its fee schedule.
Ready to incorporate your broker corporation?
A real estate broker's incorporation plays out in two stages: a properly incorporated corporation — compliant name, 90% of the voting rights, the presidency — then the steps with your agency and the OACIQ. We handle the first stage; the second remains your responsibility as a licence holder.
Your corporation with an official name for $697, government fees included
Articles of incorporation, initial declaration with the REQ, an official name including your own, GST/QST and source deductions registrations, express service: the Complete package covers the incorporation from A to Z. The authorization application to the OACIQ and the contract with your agency remain your steps as a broker.