How do you incorporate a health or social services business in Quebec?
To incorporate a health or social services business in Quebec, you form a business corporation, then declare the CAE code of your main activity, chosen among 60 codes.
Professional’s office, clinic, laboratory, ambulance service, home support, residential centre or day care: incorporation follows the same steps as for any other business. What is specific to your sector is the economic activity code (CAE) you enter in the corporation’s initial declaration, and the fact that 28 of these 60 codes are restricted to members of a professional order.
For the rest of the process:
- the incorporation steps;
- the cost of incorporating;
- the right time to incorporate;
- choosing a legal structure;
- after incorporation, your GST and QST numbers.
Which CAE code fits a health or social services business?
The “Health and social services” sector has 60 CAE codes, from 8611 to 8699: institutions, practitioners’ offices, social services, laboratories, ambulances and organizations.
The codes fall into these groups:
- 8611 to 8614: hospital centres;
- 8621 to 8629: transition, rehabilitation and residential centres, help centres for victims;
- 8631 to 8633: local community service centres, midwives, medical imaging technologists;
- 8641 to 8649: day care, sheltered workshops, home support, psychological support, social service centres;
- 8651 to 8669: offices of health practitioners;
- 8671 to 8679: offices of social services specialists;
- 8681 to 8689: laboratories, blood banks, ambulance services;
- 8691 to 8699: health and social services associations and organizations.
Here are the most common codes, with the exact labels of the Registraire des entreprises:
| Code | Official label (French, as filed with the Registrar) | In English | Reserved code |
|---|---|---|---|
| 8611 | Centres hospitaliers de soins de courte durée | Short-term care hospital centres | |
| 8628 | Centre d'hébergement | Residential centre | |
| 8641 | Garderies pour enfants | Child day care | |
| 8645 | Services de maintien à domicile | Home support services | |
| 8648 | Services d'aide de nature affective ou psychologique | Emotional or psychological support services | |
| 8649 | Centres de services sociaux | Social service centres | |
| 8651 | Cabinets de médecins généralistes | General practitioners’ offices | * Restricted to members of the relevant professional order |
| 8653 | Cabinets de dentistes | Dentists’ offices | * Restricted to members of the relevant professional order |
| 8654 | Cabinets d'opticiens d'ordonnances | Dispensing opticians’ offices | * Restricted to members of the relevant professional order |
| 8656 | Cabinets d'acupuncteurs | Acupuncturists’ offices | * Restricted to members of the relevant professional order |
| 8658 | Cabinets de chiropraticiens | Chiropractors’ offices | * Restricted to members of the relevant professional order |
| 8661 | Cabinets d'ostéopathes | Osteopaths’ offices | |
| 8662 | Cabinets d'infirmières et d'infirmiers | Nurses’ offices | * Restricted to members of the relevant professional order |
| 8665 | Cabinets d'ergothérapeutes, de physiothérapeutes ou de thérapeutes en réadaptation physique, techniciens en physiothérapie | Offices of occupational therapists, physiotherapists or physical rehabilitation therapists, physiotherapy technicians | * Restricted to members of the relevant professional order |
| 8666 | Cabinets d'optométristes | Optometrists’ offices | * Restricted to members of the relevant professional order |
| 8669 | Cabinets d'autres praticiens du domaine de la santé | Offices of other health practitioners | |
| 8671 | Cabinets de psychologues | Psychologists’ offices | * Restricted to members of the relevant professional order |
| 8672 | Cabinets de travailleurs sociaux | Social workers’ offices | * Restricted to members of the relevant professional order |
| 8677 | Cabinets de pharmaciens (consultation) | Pharmacists’ offices (consultation) | * Restricted to members of the relevant professional order |
| 8679 | Cabinets d'autres spécialistes du domaine des services sociaux | Offices of other social services specialists | |
| 8681 | Laboratoires médicaux | Medical laboratories | |
| 8687 | Techniciens dentaires et laboratoires de prothèses dentaires | Dental technicians and dental prosthesis laboratories | * Restricted to members of the relevant professional order |
| 8689 | Services d'ambulance | Ambulance services | |
| 8699 | Autres associations et organismes des domaines de la santé et des services sociaux | Other health and social services associations and organizations |
All 60 codes are in our CAE search tool, filtered on health and social services.
Which health codes are restricted to members of a professional order?
In this sector, 28 of the 60 codes carry an asterisk: they are restricted to members of the relevant professional order, and a non-member cannot use them.
The codes marked * Restricted to members of the relevant professional order:
- 8632 and 8633: midwives; medical imaging, radiation oncology and medical electrophysiology technologists;
- 8651 to 8659: offices of general practitioners and specialists, dentists, dispensing opticians, respiratory therapists, acupuncturists, chiropractors and hearing aid acousticians, plus 8657 Hygiénistes dentaires (dental hygienists);
- 8662 to 8668: offices of nurses and nursing assistants, nutritionists, occupational therapists and physiotherapists, optometrists, podiatrists and denturologists;
- 8671 to 8678: offices of psychologists, social workers, psychoeducators, sexologists, marriage and family therapists, guidance counsellors, pharmacists (consultation), speech-language pathologists and audiologists;
- 8687 and 8688: dental technicians and dental prosthesis laboratories, medical technologists.
Not a member of any order? Between 8651 and 8679, three office codes remain open: 8661 Cabinets d'ostéopathes (osteopaths’ offices), 8669 Cabinets d'autres praticiens du domaine de la santé (offices of other health practitioners) and 8679 Cabinets d'autres spécialistes du domaine des services sociaux (offices of other social services specialists).
The meaning of the asterisks is explained on our CAE code page.
Which CAE code should a clinic offering several services choose?
Declare first the code of the service that brings in most of your revenue, then the code of your second activity; an “Other…” code of the sector fits when nothing matches exactly.
The law requires you to declare the business’s two main activities, in order of importance, with the code for each. Example: a home support business that also offers psychological support declares 8645 first, then 8648.
The sector’s “Other…” codes:
- 8669 — Cabinets d'autres praticiens du domaine de la santé (offices of other health practitioners);
- 8679 — Cabinets d'autres spécialistes du domaine des services sociaux (offices of other social services specialists);
- 8686 — Autres laboratoires du domaine de la santé (other health laboratories);
- 8699 — Autres associations et organismes des domaines de la santé et des services sociaux (other health and social services associations and organizations).
Has your activity changed? The code is corrected with an updating declaration.
Opening a health professional’s office or a day care: which guide should you read?
Two activities in the sector have their own guide: incorporating a health professional who belongs to an order, and opening a private day care.
- Incorporating as a health professional: this guide compares, order by order, the conditions for practising through a corporation for dentists, pharmacists, psychologists and optometrists, then describes the common steps and the costs. It is written for holders of the sector’s restricted codes.
- Opening a private day care: this guide follows a day care centre project, code 8641 Garderies pour enfants (child day care), from the preliminary steps to operation, and explains where incorporation fits in the project.
Veterinary clinic, pharmacy, training: is your code in another sector?
Sometimes: veterinary medicine, retail pharmacy, training and professions with an order outside health have their CAE codes in sectors other than health.
If one of these activities brings in most of your revenue, your first code is in its sector:
- Veterinary clinic: 0211 Médecine vétérinaire (veterinary medicine), restricted code
*, is classified in the agriculture sector; - Pharmacy: a pharmacy that mainly sells medication at retail declares 6032 Pharmacies (vente de médicaments au détail et consultation) (pharmacies, retail sale of medication and consultation), restricted code
*, in retail; code 8677 Cabinets de pharmaciens (consultation) (pharmacists’ offices, consultation) stays in health; - Residence or renting out dwellings: if most of your revenue comes from housing services provided to residents, declare 8628 Centre d'hébergement (residential centre); if it is mainly renting out dwellings, 7511 Exploitants de bâtiments résidentiels et de logements (operators of residential buildings and dwellings) describes the activity better, see our guide to the rental property company;
- Training: you mainly give courses or training, see the Education and training sector;
- Professions with an order outside health: lawyers, notaries, chartered professional accountants, engineers, architects and other members of an order have their restricted codes in business and professional services;
- Criminology: 8322 Services de criminologie (criminology services), restricted code
*, is classified with local government services, in our CAE search tool; - Holding company: the company that holds the shares of your office or clinic declares 7215 Sociétés de portefeuille (holdings) (holding companies), see our holding company guide.
Ready to start your business?
Complete online incorporation: articles of incorporation, initial declaration with the REQ and your NEQ — $497 all-in, government fees included.
Frequently asked questions about health and social services businesses
Can an osteopath declare code 8661 without belonging to a professional order?
Yes: in our CAE tool, code 8661 “Cabinets d’ostéopathes” (osteopaths’ offices) is not marked as restricted, so it is not limited to members of a professional order. The absence of an asterisk says nothing about other rules that may apply to the activity, which are checked with the relevant body.
Does a home care business have its own CAE code?
Yes: 8645 “Services de maintien à domicile” (home support services), a code that is not restricted. An office where nurses practise also has its code, 8662 “Cabinets d’infirmières et d’infirmiers” (nurses’ offices), but that one carries an asterisk: it is restricted to members of the relevant professional order.
Does a community organization find its code in this sector?
Yes: codes 8691 to 8699 cover associations and organizations in health and social services, and 8627 or 8629 cover help and shelter centres for victims. The code describes the activity; it does not decide the legal structure, which is chosen separately.