The following is a list of those professions who are eligible to operate a professional corporation:

• Audiologists
• Chiropodists including podiatrists
• Chiropractors
• Dental hygienists
• Dental surgeons
• Dental technologists
• Denturists
• Dieticians
• Massage therapists
• Medical laboratory technologists
• Medical radiation technologists
• Midwives
• Nurses
• Occupational therapists
• Opticians
• Optometrists
• Pharmacists
• Physicians and surgeons
• Physiotherapists
• Psychologists
• Speech language pathologists, and respiratory therapists under the Regulated Health Professions Act (responsibility of the Ministry of Health and Long-Term Care).
• Lawyers under the Law Society Act (responsibility of the Ministry of the Attorney General).
• Social workers and social service workers under the Social Work and Social Service Work Act (responsibility of the Ministry of Community and Social Services).
• Veterinarians under the Veterinarians Act (responsibility of the Ministry of Agriculture, Food and Rural Affairs).

It is also important to note for the above professionals the name of the professional corporation must include the words ‘Professional Corporation’ or ‘Société Professionnelle’ and cannot be a number name.  The articles of incorporation for these professionals generally state that the professional corporation may not carry on a business other than the practice of the profession; however, this shall not be construed to prevent the corporation from carrying on activities that are related to, or ancillary to, the practice of the profession, including the temporary investment of surplus funds earned by the corporation.