Incorporating as a Psychologist in Quebec (2026): Simpler Than Ever
Since November 13, 2025, a psychologist can incorporate in Quebec without authorization, without a declaration and without fees to the Ordre des psychologues: the regulation that governed practising within a corporation has been repealed. The only remaining condition — liability insurance covering the corporation — is automatically included in the psychologists' group policy since April 2025. This up-to-date guide explains it all.
Every health profession has its own incorporation rules — and the psychologists' just changed radically. See our hub for health professionals and our guide for physicians (CMQ rules). Economic activity code (CAE) to declare to the Registrar: 8671 — see our CAE code lookup tool.
Does a psychologist need the Order's authorization to incorporate?
No — not anymore. The Regulation respecting the practice of the profession of psychologist within a corporation has been repealed since November 13, 2025 (OPQ Decision 2025-918). A psychologist can now practise within any form of organization — share corporation, general partnership, non-profit, cooperative — without the Order's authorization and without even having to inform it.
This change stems from Bill 67 (2024), which reversed the logic of the Professional Code: practising within a corporation is now allowed by default (section 187.11), subject to any restrictive regulation that might be adopted. The OPQ chose to repeal its regulation entirely — unlike other orders, such as the Collège des médecins, which maintain oversight. This is confirmed in black and white on the OPQ's official page and in the text of the repealed regulation on LégisQuébec.
Beware of outdated content: the vast majority of content online — including Google's cached snippets of the OPQ's old pages — still describes the abolished procedure: a sworn declaration, a cheque to the Order, shareholding reserved for psychologists. If a site talks about a declaration to the Order, it is outdated.
An honest nuance: the Office des professions retains the power to adopt a regulation governing practising within a corporation. None exists for now, but the framework could change.
Before / after November 13, 2025: everything that disappeared
The old procedure required a sworn declaration, fees payable to the Order, insurance attestations and shareholding controlled by psychologists. Since November 13, 2025, only one condition specific to practising within a corporation remains: liability insurance coverage for the corporation, at least equivalent to your individual coverage.
| Requirement | Before November 13, 2025 | Since November 13, 2025 |
|---|---|---|
| Authorization / declaration to the Order | Mandatory declaration, sworn before a lawyer, notary or commissioner | None — no authorization, no notification to the Order |
| Fees payable to the OPQ | Fees required with the declaration, then an annual declaration | None |
| Shareholding | More than 50% of voting rights held by psychologists | No Order rule — general Registrar rules apply |
| Corporation's articles | Mandatory clauses reflecting the regulation | No clause imposed by the Order |
| Insurance attestations | To be filed with the Order | Nothing left to file |
| Insurance covering the corporation | Coverage to be demonstrated for the corporation | Automatically included in the individual policy since April 2025 |
On the insurance side, the remaining condition is already taken care of for most members: since April 2025, the professional liability insurance policy offered through Fort Assurances — $1M per claim, $3M per period, $130.80 per year including taxes — systematically includes the coverage required for the psychologist's corporation. Nothing extra to buy — check your coverage with your insurer.
Corporation name and shareholding: no more Order rules
The old regulation imposed clauses on the articles, reserved a majority of voting rights for psychologists and governed the corporation's name. All of that is gone with the repeal. What remains are the general rules applicable to any Quebec corporation: a name that is not misleading, that complies with the Charter of the French Language, and the usual obligations to the Registrar of Enterprises.
No name approval by the OPQ is therefore required — though not just any wording is permitted: the Registrar's general rules apply, and professional ethics still prohibit misleading advertising. A numbered company works perfectly well to get started; to compare a share corporation with other vehicles, see our legal forms in Quebec.
GST/QST: your sessions are exempt — your expert assessments are not
Psychology services have always been exempt from GST/QST (section 7(j), Part II, Schedule V of the Excise Tax Act), and psychotherapy as well as therapeutic counselling have been exempt since June 20, 2024 (C-59). If your practice is purely clinical, your corporation does not need to register for taxes. But certain supplies remain taxable.
| Service | GST/QST |
|---|---|
| Psychology sessions with individuals | Exempt — well before 2024 |
| Psychotherapy | Exempt since June 20, 2024 (C-59) |
| Sessions billed by your corporation | Exempt, as long as the service is rendered by the practitioner |
| Reports and expert assessments for lawyers, courts, insurers | Taxable — not "qualifying health care supplies" |
| Information workshops and presentations | Taxable |
| Training offered to other professionals | Taxable |
| Clinical supervision | May be exempt depending on the context — to be verified |
The CRA's memorandum on the application of GST/HST to psychotherapy and counselling details these examples, and the QST treatment is harmonized. An important point: the small supplier threshold of $30,000 over four quarters is calculated solely on your taxable supplies — a few expert assessments a year below that threshold do not require registration.
What taxation applies to an incorporated psychologist in 2026?
Expect about 20.5% combined tax (9% federal + 11.5% Quebec) on the first $500,000 in profits: the Quebec small business deduction requires 5,500 paid hours per year, generally out of reach for a solo practice. The real driver of incorporation is tax deferral against a personal rate that reaches 53.31%.
At $120 to $180 per 50-minute session (range from the OPQ's 2023 survey), a full-time private practice often generates well more than what is needed to live on. This is the profile where incorporation pays off: every dollar left in the corporation is taxed at about 20.5% instead of up to 53.31% personally (2026 maximum marginal rate) — a deferral of about 32.8 points that stays invested in the company.
Two numeric caveats:
- Don't plan around the full small-business rate. Quebec's SBD — even lowered to 2.2% for years beginning after April 29, 2026 — still requires 5,500 paid hours per year, roughly the equivalent of about three full-time employees (the legal test is on hours, not headcount). A solo psychologist doesn't reach it: the realistic rate is 20.5%.
- Salary or dividends: the optimal mechanics should be planned with an accountant, based on your needs and retirement horizon. To locate your break-even point, our guide When should you incorporate in Quebec? puts numbers on the mechanism, and our Quebec income tax calculator compares scenarios.
No RAMQ to deal with: simpler than for a physician
A psychologist in private practice has no billing relationship with the RAMQ: their services are not insured services. The client — or their group insurance — pays directly. That's a whole layer of complexity removed compared to an incorporated physician, who has to deal with RAMQ rules on top of their order's.
Public third-party payers still exist outside the RAMQ: CNESST, IVAC or SAAQ mandates are billed to those bodies according to their own fee schedules. The only difference after incorporation is that it's your corporation that bills.
Non-psychologist psychotherapists: different rules apply
The November 13, 2025 repeal applies to the regulation for psychologists. If you hold a psychotherapist's permit while being a member of another order — nurse, social worker, guidance counsellor, among others — the rules on practising within a corporation from your own order apply, and several orders have been revising them since Bill 67.
Check your order's situation before proceeding: some have repealed their regulation, others have kept it. Our guide to the incorporated nurse covers a related case, and our health hub (box at the top of the page) tracks these rules profession by profession.
Incorporating as a psychologist: the 2026 sequence
The process comes down to four steps, and none of them go through the Order: incorporate the company with the Registrar of Enterprises, file the initial declaration within 60 days, confirm that your insurance covers the corporation — already provided for in the group policy since April 2025 —, then bill under the corporation's name.
| Step | In practice |
|---|---|
| 1. Incorporate the share corporation | Articles and registration with the Registrar: $397 in government fees ($595.50 with priority processing) — included in the $497 Essential package |
| 2. File the initial declaration | Within 60 days, at no cost: directors, shareholders, head office and CAE code (8671) |
| 3. Verify the insurance | Nothing extra to buy with the group policy (corporation coverage included since April 2025) — confirm with your insurer |
| 4. Bill through the corporation | Business bank account, invoices under the corporation's name, up-to-date minute book; no GST/QST registration if practice is clinical only |
After that, maintenance comes down to the $106 annual rights, the annual update with the Registrar and the corporation's tax returns (T2 and CO-17). Cost details in our guide to incorporation costs, the full process in our incorporation steps, and an overview of the packages on the online incorporation in Quebec page.
Your psychologist corporation for $497, government fees included
A form of about 20 minutes, articles prepared and verified, filed directly with the Registrar of Enterprises. No steps with the Order since November 13, 2025 — and the corporation's insurance is already provided for in the psychologists' group policy.
The 4 pitfalls to avoid in 2026
The mistakes made by psychologists incorporating today no longer come from the Order's paperwork — it no longer exists — but from outdated information and two specific tax blind spots.
- Following an outdated guide. Google's caches and most law-firm articles still describe the sworn declaration, the cheque to the Order and the 50% voting-rights requirement. All of that has been abolished since November 13, 2025 — check the date of what you're reading.
- Planning around the full small-business rate. Without 5,500 paid hours, there is no Quebec SBD: the realistic rate for a solo practice is 20.5%, and the drop of the small-business rate to 2.2% changes nothing here. Budgeting at the wrong rate skews the whole decision.
- Forgetting GST/QST on expert assessments. Exempt sessions don't mean "never any taxes again": reports for lawyers, courts and insurers, workshops and training for other professionals are taxable, with registration required beyond $30,000 in taxable supplies over four quarters.
- Carrying over articles from the old regime. A corporation incorporated before the repeal keeps its clauses from that era (reserved shareholding, restricted purpose). Nothing illegal — it continues to exist as is — but those clauses restrict it needlessly: they can be amended, with no more obligation to inform the Order.
FAQ — Incorporating as a Psychologist in Quebec
Does a psychologist need the OPQ's authorization to incorporate?
No. Since November 13, 2025, the Regulation respecting the practice of the profession of psychologist within a corporation has been repealed (OPQ Decision 2025-918): a psychologist can incorporate without the Order's authorization, without a declaration and without fees to the OPQ.
What obligation remains for practising within a corporation?
Just one: liability insurance coverage for the corporation, at least equivalent to your individual coverage. Since April 2025, the psychologists' group policy includes it automatically — check your coverage with your insurer.
Do I have to charge GST/QST on my sessions?
No. Psychology services have long been exempt (Excise Tax Act), and psychotherapy as well as therapeutic counselling have been exempt since June 20, 2024 (C-59). The exemption applies even when it is your corporation that bills, as long as the service is rendered by the practitioner.
Are my expert assessments and training sessions taxable?
Yes, generally: reports intended for lawyers, courts or insurers, information workshops and training offered to other professionals are not "qualifying health care supplies." GST/QST registration becomes required if these taxable supplies exceed $30,000 over four quarters.
What is the main tax advantage of incorporating?
Tax deferral: about 20.5% tax within the corporation versus up to 53.31% personally (2026) on income left in the company. Quebec's SBD requires 5,500 paid hours per year — generally out of reach for a solo practice.
How much does incorporation cost with the government?
$397 for incorporation with the Registrar ($595.50 with priority processing), a free initial declaration within 60 days, then $106 in annual rights. With Incorp-Québec: $497 all-in, including government fees, or $697 with an official name and tax registrations.
Can a psychotherapist who is not a psychologist incorporate under the same conditions?
Not necessarily. The November 13, 2025 repeal applies to the OPQ's regulation for psychologists. A psychotherapist who is a member of another order (nurse, social worker, guidance counsellor, psychoeducator, sexologist…) must check the rules of their own order, several of which have been under review since Bill 67.
Must my corporation be majority-owned by psychologists?
Not anymore. The requirement to hold more than 50% of the voting rights came from the regulation repealed on November 13, 2025. No OPQ-specific shareholding rule remains; the Registrar of Enterprises' general rules apply.
Do I bill the RAMQ?
No. Psychological services in private practice are not services insured by the RAMQ: the client or their group insurance pays (OPQ range: $120 to $180 per 50-minute session). CNESST, IVAC or SAAQ mandates are billed to those bodies under their own fee schedules.
I incorporated under the old regime: do I need to do anything?
Nothing mandatory: your corporation continues to exist as incorporated. Your articles likely contain clauses that are now unnecessary (reserved shareholding, in particular) that you can amend — and there is no longer any obligation to inform the Order of changes to your corporation.
Ready to incorporate your practice — with no detour through the Order?
It has never been simpler for a psychologist to incorporate in Quebec: no more authorization, no more declaration, no more fees to the Order. All that's left is the Registrar side — exactly what we prepare for you.
Your psychologist incorporation — $497 all-in
A form of about 20 minutes, articles of incorporation, initial declaration with the Registrar and the $397 government fee included. A transparent document preparation service, from start to finish.
Incorp-Québec is a document preparation service: our role is to prepare and file your incorporation file. The rules described here were up to date in 2026. Verify the extent of your insurance coverage — including the coverage for your corporation — directly with your insurer, and validate your tax planning with an accountant or a tax specialist.