The Regulated Health Professions Act, 1991 (RHPA) permits regulated health professionals to establish a corporation for the sole purpose of providing healthcare services in their regulated profession.

Registered Massage Therapists (RMTs/MTs) who wish to incorporate a Massage Therapy professional corporation must do so under the Ontario Business Corporations Act (OBCA). Following incorporation, the corporation must apply to CMTO for a Certificate of Authorization. Without this Certificate, the corporation is not permitted to provide Massage Therapy services. While not all businesses require a Certificate of Authorization from CMTO, RMTs are responsible for ensuring they are in strict compliance with the OBCA if they do wish to incorporate a Massage Therapy professional corporation.

CMTO cannot give legal or accounting advice to RMTs on matters relating to incorporation. We encourage you to consult both a lawyer and an accountant to learn the advantages and disadvantages of incorporation and to determine if incorporation is the right financial and legal strategy for you and, if you decide to incorporate, to assist with the process of setting up your Massage Therapy professional corporation.

It is also important to ensure that the proposed name of the corporation meets the requirements for issuance of a Certificate of Authorization. Corporations that do not adhere strictly to the provisions of the legislation may find that the federal Canada Revenue Agency (CRA) and/or the provincial Minister of Finance choose to disallow certain tax benefits that might otherwise be available to a health profession corporation.

Certificate of Authorization

Registrants who set up a corporation for the purpose of practicing Massage Therapy must apply to the College for a Certificate of Authorization. Registrants can apply for or renew their Certificate of Authorization by logging in to the Registrant Portal. View the Guide to Certificate of Authorization.

The registration year for corporations set by CMTO is April 1st to March 31st. Certificates of authorization are renewable each year.


Initial application – $200.00
Renewal (annual) – $200.00

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