Veterinarian Incorporation in Quebec (2026): OMVQ Rules and Steps
Yes, a veterinarian can incorporate in Quebec — but under the Regulation respecting the practice of the veterinary profession within a company (M-8, r. 12), still in force in 2026: 100% of voting rights to veterinarians, conditions written into the articles of incorporation, a corporate guarantee of at least $1 million, and a declaration to the OMVQ (Ordre des médecins vétérinaires du Québec — Quebec's professional order of veterinarians) before beginning to practise within the company.
This guide covers the regulation's exact rules, permitted shareholding (including non-voting shares for your veterinary technicians, or TSA), GST/QST — taxable, unlike human medicine —, clinic taxation, and the steps in the right order, with 2026 figures.
Veterinary medicine follows neither the RAMQ's rules nor the tax exemption for human health care. For human health professions, see our guides on physician incorporation and other health professionals. Economic activity code to declare with the Registrar: 0211 (veterinary services) — the OMVQ itself requires this code on the business register; see our CAE code lookup tool.
Can a veterinarian incorporate? Yes — and Regulation M-8, r. 12 is still in force
A veterinarian may practise through a corporation or a limited liability partnership (S.E.N.C.R.L.). The framework is the Regulation respecting the practice of the veterinary profession within a company (M-8, r. 12), in force and up to date as of April 1, 2026 — a point a lot of content has gotten wrong since Bill 67.
Bill 67 (November 2024) did not abolish this regime, unlike other professional orders that repealed their regulation: for veterinarians, it re-anchored the regime within the Code of Professions and added the possibility of practising within a non-profit organization or a cooperative — forms for which the OMVQ has announced a forthcoming regulation. For the corporation, the vehicle used by the vast majority of clinics, M-8, r. 12 applies in full. On choosing the right vehicle, see our comparison of legal forms in Quebec.
| Requirement | What Regulation M-8, r. 12 provides |
|---|---|
| Voting rights | 100% held by veterinarians, or by companies or trusts controlled 100% (voting rights) by at least one veterinarian — not a simple majority |
| Non-voting shares | Veterinarians, the spouse, relatives by blood or marriage of a voting shareholder, employees of the company (so your TSA), or their management companies |
| Absolute prohibition | No manufacturer or wholesaler of medications or animal food may hold any shares whatsoever, voting or non-voting |
| Board of directors | Majority of directors must be veterinarians (same for quorum); chair of the board: a voting veterinarian shareholder (or partner) |
| Articles of incorporation | Conditions written into the articles, plus a statement that the company is incorporated for the purpose of carrying on professional activities |
| Corporate guarantee | At least $1 million per claim and per 12-month period, in addition to the member's individual insurance |
| Declaration to the OMVQ | Prior to beginning to practise within the company ($150), then annually before March 31 ($100) |
| Notice to clients | Within 15 days of incorporation |
| Designated representative (répondant) | Mandatory as soon as 2 or more veterinarians practise within the company |
These conditions must appear in the articles of incorporation themselves. Generic articles — a standard share structure, without the restrictions of section 1 or the statement of professional purpose — are not compliant and will need to be redone before the OMVQ accepts your declaration.
Who can own your clinic? 100% of the votes to veterinarians — and your TSA in the capital
The core rule is strict: all of the voting rights belong to veterinarians, either directly or through management companies or trusts they control 100%. But the regulation opens up non-voting shares more broadly than people think: spouse, family and, a little-known fact, any employee of the company.
In concrete terms, three circles:
- Voting shares: veterinarians only. The regulation specifies that only a veterinarian may exercise a voting right by proxy — it is impossible to hand control over "by contract" to a third party.
- Non-voting shares: the spouse, relatives by blood or marriage of a voting shareholder, and employees of the company. Your TSA and your front-desk staff can therefore take part in the clinic's capital — an incentive and retention tool rarely used, even as the OMVQ estimates the shortage at between 500 and 1,000 veterinarians in Quebec.
- Total exclusion: manufacturers and wholesalers of medications or animal food — no shares, even non-voting ones.
Chains and consolidation: what the rule protects
The market is consolidating: a Radio-Canada investigation counted, as of January 2025, around 102 establishments for the Daubigny/VetStrategy group and 34 for Vet et Nous. These arrangements rely on structures other than voting ownership of the professional corporation, which the regulation reserves for veterinarians. A large share of the profession practises as employees — the OMVQ's demographic profile does not break down establishment ownership — but for the veterinarian opening or owning a clinic, incorporation remains the independent owner's tool, and the structure stays legally in their hands.
GST and QST: the veterinary clinic is taxable — unlike human medicine
A major difference from human health care: veterinary services are taxable, at 5% GST and 9.975% QST, for companion animals as well as farm animals. Health-care exemptions apply to services rendered to human beings; a veterinary clinic is not entitled to them.
Taxation extends to almost everything the clinic sells:
- Services: consultations, surgeries, vaccines — taxable.
- Veterinary medications: excluded from the zero-rating that applies to human prescriptions — taxable.
- Food: taxable for companion animals. Narrow exception: bulk feed, in bags of at least 20 kg, for farm animals raised for human consumption.
Registration becomes mandatory once your taxable supplies exceed $30,000 over a calendar quarter or four consecutive quarters — a threshold crossed within a matter of weeks. In practice, clinics register from the outset: registration opens the right to ITCs and ITRs on equipment, radiology, the lab or rent. See our guide to GST/QST numbers and our GST/QST calculator.
Taxation: the clinic generally reaches the 5,500 hours — and the rate drops to 11.2%
Unlike a professional incorporated alone, a clinic with its team — salaried veterinarians, TSA, front desk — generally reaches the 5,500 paid hours required for Quebec's small business deduction (SBD). It is therefore entitled to the full reduced rate on its first tranche of eligible income.
The mechanism: Quebec's SBD requires at least 5,500 paid hours per year (with a phase-out between 5,500 and 5,000 hours). About three full-time equivalents are enough — most clinics far exceed that level, unlike the incorporated physician with no employees, who often loses the Quebec reduced rate.
The rates, with the 2026 change: the combined federal-Quebec rate on eligible income is 12.2%, dropping to 11.2% for taxation years beginning after April 29, 2026 (Quebec's rate going from 3.2% to 2.2% — announcement confirmed by Revenu Québec on May 4, 2026). Against a personal marginal rate that can reach about 53.3%, every dollar left in the corporation benefits from a tax deferral of roughly forty percentage points.
The regulation provides the basis: income from professional services belongs to the corporation (unless agreed otherwise). The real benefit depends on the funds you can leave in it — see When should you incorporate in Quebec? and confirm with your accountant.
The steps in the right order: custom articles, guarantee, declaration to the OMVQ
The order matters, because the regime is declaratory but must come first: nothing may begin within the company before the complete file is filed with the Order. The sequence builds on our general incorporation steps, with the veterinary particulars added on top.
- Incorporate the company with custom articles: the conditions of section 1 of the regulation written into the articles, a statement of professional purpose, CAE code 0211 with the Registrar, government fees of $397 ($595.50 for priority processing). This is the step our $497 all-in incorporation service covers.
- Structure the shareholding: 100% of the votes to veterinarians; non-voting shares possible for spouse, family and employees; never for a manufacturer or wholesaler. Record it all in the minute book.
- Take out the corporate guarantee: at least $1 million per claim and per 12-month period, in addition to your individual insurance. Proof of it is a prerequisite to filing.
- File the initial declaration with the OMVQ — before beginning to practise within the company: a sworn declaration, attestations (existence, registration, establishment in Quebec), authorization to access the documents and a $150 fee; processing announced at a maximum of two weeks. This step is carried out by the veterinarian personally, in the OMVQ member area.
- Designate a répondant (designated representative) if two or more veterinarians practise within the company.
- Notify your clients within 15 days of incorporation.
- Register for GST/QST and switch billing over to the company: open the company's bank account and have your professional income deposited there.
Each year after that: an annual declaration to the OMVQ before March 31 ($100) and an updating declaration with the Registrar ($106 in 2026, annual rights included).
| Item (2026) | Amount |
|---|---|
| Incorporation with the Registrar | $397 ($595.50 for priority processing) — included in our packages |
| File preparation — Incorp-Québec | $497 all-in (Essential) or $697 (Complete: official name, GST/QST, source deductions, express) |
| Initial declaration — OMVQ | $150 under the regulation; the OMVQ also lists $206.45 per shareholder or partner veterinarian for 2026-2027 — confirm with the Order |
| Individual insurance 2026-2027 (Lussier/Intact) | $287 (other practice) or $732 (large-population, bovine, equine) |
| Corporate guarantee | ≥ $1 million per claim and per 12-month period |
| Annual declaration — OMVQ (recurring) | $100, before March 31 |
| Annual update — REQ (recurring) | $106 (2026 rate, annual rights included) |
For the full comparison of methods and fees, see our guide to incorporation costs.
Step 1, prepared and filed for $497 all-in
Incorp-Québec prepares your articles of incorporation — the conditions of Regulation M-8, r. 12 written in, the statement of professional purpose, CAE code 0211 — and files your file with the Registrar, the $397 government fee included. The steps with the OMVQ (guarantee, initial declaration, répondant) remain your professional responsibility.
Common pitfalls for veterinarians who incorporate
Five mistakes come up again and again: content that's outdated since Bill 67, generic articles, assuming individual insurance is enough, outdated tax rates, and misread chain offers.
- Relying on outdated "post-Bill 67" content. Some pages claim that practice-within-a-company regulations have been repealed. That is false for veterinarians: M-8, r. 12 is in force, up to date as of April 1, 2026. Any page that copies another order's regime will mislead you.
- Incorporating with generic articles. Without the conditions of section 1, the statement of professional purpose and CAE code 0211, the OMVQ declaration will not go through: the articles have to be redone, doubling the fees and the delays.
- Believing individual insurance is enough. The company must hold its own guarantee of at least $1 million per claim — proof required even before the initial declaration is filed.
- Planning around the 12.2% rate. That rate becomes 11.2% for years beginning after April 29, 2026; most online calculators will still show the old rate.
- Misreading purchase or partnership offers. No structure can confer voting rights on a non-veterinarian, nor any shares at all on a manufacturer or wholesaler; even proxy voting is reserved for veterinarians. Consult a lawyer before signing.
FAQ — Veterinarian Incorporation in Quebec
Is the regulation on veterinarians practising within a company still in force in 2026?
Yes. The Regulation respecting the practice of the veterinary profession within a company (M-8, r. 12) is in force, up to date as of April 1, 2026 on LegisQuébec. Bill 67 (2024) did not repeal it: it re-anchored it within the Code of Professions and added the possibility of practising within a non-profit organization or a cooperative, for which the OMVQ has announced a forthcoming regulation.
Do I need to file a declaration with the OMVQ before practising within a company?
Yes. Before beginning to practise within the company, you must send the Order's secretary a sworn declaration, the required attestations (existence, registration, establishment in Quebec, corporate guarantee) and the $150 fee. The OMVQ states that processing takes a maximum of two weeks.
Can a non-veterinarian (spouse, investor) be a shareholder in my clinic?
Not with voting rights: 100% of the voting rights must be held by veterinarians, or by companies or trusts they control entirely. Non-voting shares may be held by the spouse, relatives by blood or marriage of a voting veterinarian shareholder, or by an employee of the company.
Can my veterinary technicians (TSA) hold shares in the clinic?
Yes, non-voting shares, as employees of the company — never voting shares. It is a little-known incentive mechanism under Regulation M-8, r. 12, useful for retaining your technical team in a market facing a shortage.
Can a chain or an investor hold my professional corporation?
No non-veterinarian may hold voting rights in the professional corporation, and a manufacturer or wholesaler of medications or animal food may not hold any shares at all. Consolidation does exist — Radio-Canada counted around 102 establishments for one group and 34 for another as of January 2025 — but it does not occur through voting ownership of the professional corporation.
Do I need to charge GST and QST in my veterinary clinic?
Yes. Unlike human health care, veterinary services are taxable (5% GST, 9.975% QST), as are the veterinary medications and food sold in the clinic (exception: bulk feed in bags of at least 20 kg for farm animals raised for human consumption). Registration becomes mandatory once taxable supplies reach $30,000 — in practice, from the outset.
Is my veterinary clinic entitled to the reduced small business rate (SBD)?
Generally yes: with salaried veterinarians, TSA and front-desk staff, a clinic usually reaches the 5,500 paid hours required in Quebec. The combined rate on the first tranche of eligible income is 12.2%, dropping to 11.2% for taxation years beginning after April 29, 2026.
What liability insurance should I plan for once incorporated?
Two layers: the mandatory individual liability insurance through the Order's group plan (the Lussier/Intact program since April 1, 2026: $287 or $732 per year depending on the practice), plus a separate corporate guarantee of at least $1 million per claim, proof of which is required before filing the initial declaration.
Incorp-Québec is a document preparation service: we prepare your articles of incorporation — including the conditions of Regulation M-8, r. 12 and the statement of professional purpose — and we file your file with the Registrar of Enterprises. The steps with the Order (initial declaration, annual declaration, répondant) are carried out by the client, and the compliance of your structure should be validated with the Order or a lawyer as needed.
Ready to incorporate your veterinary corporation?
Two stages: a corporation with articles compliant with the regulation, then the declaration to the OMVQ before you begin. We handle the first — custom articles, CAE code 0211, filing with the Registrar — for $497 all-in.
Your corporation incorporated for $497, government fees included
A form of about 20 minutes, documents prepared and verified, filed directly with the Registrar of Enterprises. The OMVQ-specific requirements — corporate guarantee, prior declaration, notice to clients — remain your professional responsibility: validate your structure with the Order and your accountant.