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Gondaliya CPA

Healthcare Tax Experts

Accountant for Nurses in Ontario and Across Canada

As your tax accountant for nurses, we file your personal or self-employed return, claim every deduction an agency, travel or hospital nurse is owed, get the HST right on aesthetic work, and set up a nursing corporation when incorporating will save you tax. Whether you are a staff nurse on a T4, an agency or travel nurse on a T2125, a nurse practitioner, or an aesthetic nurse charging HST on injectables, we handle your personal and self-employed filing, the College of Nurses and CNPS deductions, the business-use-of-home and vehicle, and the incorporation and salary-dividend planning when it pays off — with AFFORDABLE flat fees.

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AFFORDABLE Nurse Tax Accountant

Nurses are taxed three very different ways, and most are paying more than they need to because no one has looked at which one fits. An employed hospital or long-term-care nurse files a T4 with limited deductions and needs a signed T2200 to claim anything; an agency, travel or private-duty nurse is usually self-employed on a T2125 with a full range of business deductions; and an entrepreneurial nurse or nurse practitioner can incorporate a Nursing Professional Corporation. Layered on top is the HST split that trips nurses up: therapeutic nursing services are exempt, but cosmetic and aesthetic work is taxable at 13%. As a trusted tax accountant for nurses, we specialize in self-employed nurse tax filing and incorporation planning for nurses, giving you AFFORDABLE flat-fee support that keeps you CRA-compliant and stops you paying more tax than you owe.

As experienced accountants for nurses, we work with agency and travel nurses, nurse practitioners, aesthetic nurse injectors, and private-duty and foot-care nurses across Ontario, with year-round support. We tell you plainly what you can deduct, what you cannot, and the exact income level where incorporating a nursing corporation starts putting money back in your pocket.

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Accounting That Understands How Nurses Are Actually Taxed

Nursing comes with a tax reality no ordinary employee faces. Depending on how you earn — hospital shifts and overtime, agency and travel contracts, private-duty, foot-care and flu-clinic work, aesthetic injectables, or a nurse practitioner practice — you may be an employee, self-employed, or incorporated, each with its own deductions and its own HST rules. At Gondaliya CPA, we understand how a nurse actually earns, what the CRA and the College of Nurses of Ontario each expect, and how to keep every legitimate deduction across the GTA and all of Ontario.

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Employee, Self-Employed or Incorporated

A T4 staff nurse, a self-employed agency nurse and an incorporated nurse are taxed three different ways, and which one you are decides your deductions.

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Nursing Is HST-Exempt

Therapeutic nursing services carry no HST and no input tax credits, so registering by mistake creates problems.

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Aesthetic Work Is Taxable

Botox, fillers and cosmetic services are taxable at 13%, and an aesthetic nurse must register and charge HST.

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The Deductions You Miss

CNO dues, CNPS, continuing education, business-use-of-home and mileage are all claimable when they are set up correctly.

Stay Compliant and Minimize Your Nurse Tax

For a nurse, staying onside with CRA and paying the least legal tax are the same job. We keep every filing on schedule while claiming every deduction your situation allows, so nothing is missed and nothing invites a reassessment.

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Professional & CRA Obligations

Your College of Nurses of Ontario dues and your CNPS liability fees are deductible, but only claimed the right way — professional dues on line 21200 and union dues from box 44 of your T4. An employed nurse also needs a signed T2200 before CRA will allow any employment expense, while an agency, travel or private-duty nurse files correct T2125 professional income with self-employed CPP at 11.9% on Schedule 8. We keep the whole picture accurate so nothing is claimed that a review would reverse.

HST Obligations

Therapeutic nursing services rendered by an RN, RPN or NP are exempt supplies, with no HST charged and no input tax credits. Cosmetic and aesthetic work such as Botox and fillers is different: it is taxable at 13%, so an aesthetic nurse must register once cosmetic revenue passes the $30,000 small-supplier threshold and charge HST, claiming input tax credits on supplies and equipment. We keep the exempt and taxable sides cleanly separated so a mixed practice files correctly.

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Year-End Deliverables for Nurses

At year-end a self-employed nurse needs clean income and expense records, a business-use-of-home schedule and a vehicle and mileage log, and a completed Form T2125 (or a T2 if you have incorporated) that ties to any HST returns. Where a lender is involved, you also need CPA-compiled financial statements. Our team prepares every deliverable on time and in compliance, so your file is audit-ready and financing-ready when you need it.

Accounting & Tax Experts for Nurses

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  • AFFORDABLE + Fully Registered CPA Firm
  • Nurse & Healthcare Tax Expert
  • Self-Employed & Aesthetic Nurse Specialist
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Why Choose Our Accounting Services for Nurses?

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Tax Planning — Nurse & Healthcare Expertise

We know the moves that matter for a nurse: T2125 versus T4 versus a Nursing Professional Corporation, the CNO and CNPS deductions, and the exact income level where incorporation timing starts to pay. We claim what survives a CRA review and flag what will not.

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Consulting — Agency & Aesthetic Bookkeeping

Our bookkeeping is built for a nurse. We track your self-employed income, keep taxable aesthetic work separate from exempt nursing services for HST, and apportion your business-use-of-home so every legitimate cost is captured.

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CRA Representation — Nurse Audit & Deductions

When CRA questions a T2200 employment-expense claim, your aesthetic-versus-exempt HST, or your mileage and home office, we prepare the response, defend your claims, and unwind anything non-compliant before it becomes a reassessment.

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Bookkeeping — Growth, Incorporation & Retirement

As your practice grows, we set up your Nursing Professional Corporation, plan salary, dividends and family shares, and weigh an Individual Pension Plan so your retirement is funded tax-efficiently.

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Nurse Tax and Accounting Services in Ontario

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Personal & Self-Employed Tax Filing for Nurses

T4 personal filing for employed nurses and Form T2125 preparation for agency, travel and private-duty nurses, accurate and CRA-compliant.

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Accounting & Bookkeeping for Nurses

Reliable bookkeeping for agency, travel and aesthetic nurses, with clean records, mileage logs and monthly reporting.

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Tax Planning for Nurses

Smart planning across employee, self-employed and incorporated, with RRSP and IPP timing and income splitting.

Catch-Up Tax Filing for Nurses

File overdue T1, T2125 and HST years, rebuild missing records, and get back into CRA compliance.

🧾

GST/HST Filing for Nurses

Exempt nursing services handled right and taxable aesthetic work registered past $30,000, with input tax credits claimed.

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Tax Cleanup for Nurses

Correct employment-expense claims to the T2200, fix aesthetic HST, restate business-use-of-home, and file amended returns.

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CRA Audit Resolution Services for Nurses

Expert defence for T2200 and employment-expense audits, aesthetic-versus-exempt HST reviews, and mileage and home-office reviews.

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CPA Compilation Report (Notice to Reader) for Nurses

CSRS 4200 compiled financial statements that mortgage lenders and banks accept for a nurse or aesthetic clinic.

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Incorporation Services for Nurses (Nursing Professional Corporation)

Form your Nursing Professional Corporation with the CNO Certificate of Authorization, Business Number, HST and section 85 rollover.

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Catch-Up Bookkeeping Services for Nurses

Rebuild months of missing agency, travel and aesthetic nursing books, reconcile every deposit, and bring your records current for filing.

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US Corporation & LLC Tax Filing for Nurses

Form 1120, treaty-based 1120-F and Form 5472 filings for nurses holding a US corporation or LLC alongside an Ontario practice.

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Voluntary Disclosure Program for Nurses

Come forward on unreported agency or contract nursing income and missed aesthetic HST through Form RC199, before CRA opens the file.

Accounting & Tax Services Tailored for Nurses

Real, practitioner-level CPA expertise for agency and travel nurses, nurse practitioners, aesthetic nurse injectors, and private-duty and foot-care nurses across Ontario — built for how a nurse is actually taxed.

  • As your personal tax accountant for nurses, we file your T4 employment income and claim employment expenses only where your hospital signs Form T2200, because CRA disallows every line without that signed form and can reassess a staff nurse three years back.
  • For an agency, travel or private-duty nurse we prepare Form T2125 self-employed professional income and calculate self-employed CPP at 11.9% on Schedule 8, so your contract nursing revenue is reported right and the CPP balance owing never ambushes you at filing.
  • We claim your College of Nurses of Ontario fees on the professional dues line 21200 and your union dues from box 44 of your T4, deductions worth over $600 a year that a staff nurse filing alone almost always leaves on the table.
  • Where you work from home as an agency or private-duty nurse, we complete the business-use-of-home calculation on Form T2125 at a 15% square-footage share, and because it cannot create a loss under CRA rules we carry the unused portion forward so no deduction is wasted.
  • We claim motor vehicle expenses for a community or agency nurse from a proper logbook, capturing your vehicle and mileage between assignments on Form T2125 so a CRA vehicle review cannot disallow a claim worth well over $3,000 a year.
  • Our bookkeeping for nurses sets up QuickBooks Self-Employed for your agency nursing income and expenses, tagging every deposit and receipt so the $60,000 or more flowing through your account reconciles cleanly and year-end filing is a transfer, not a rebuild.
  • For a travel nurse we track travel nurse stipends, shift differential pay and reimbursements separately in QuickBooks Online, because blending taxable pay with non-taxable allowances hides which part of your $80,000 CRA can actually tax.
  • For an aesthetic nurse we separate taxable aesthetic injectable revenue from exempt care in Xero and track the 13% HST collected, so cosmetic clinic revenue and exempt nursing work never blur into a filing CRA later unwinds.
  • We capture every receipt for scrubs and uniforms, nursing equipment and continuing education costs through Dext receipt capture, keeping the six years of records CRA requires so a $5,000 run of supply costs is fully supported when an auditor asks.
  • For a private-duty nurse we build a chart of accounts in Wave mapped to Form T2125 lines, booking private duty nursing fees and foot care nursing income so each stream ties to the return and nothing is misclassified into a $2,000 error.
  • Our tax planning for nurses models whether you should incorporate, comparing your T4, T2125 and Nursing Professional Corporation outcomes, because a corporation only pays CRA less once your income runs above the roughly $150,000 you draw, and incorporating too early just adds T2 cost.
  • Once incorporated, your nursing corporation taxes active income at the 12.2% small business rate on the first $500,000 under the section 125 deduction, deferring tax on active nursing income a nurse at personal rates as high as 53.53% pays CRA in full.
  • We plan salary versus dividends from your nursing corporation and test family share dividends against the TOSI rules on Form T1206, because CRA can push $10,000 of an unreasonable split back up to your top personal rate.
  • For an incorporated or high-earning nurse we weigh an Individual Pension Plan against your RRSP contribution room at 18% of earned income, claiming it on Schedule 7 so CRA taxes less and your income drops below the next bracket before December 31.
  • As accountant for incorporated nurses we watch the $50,000 passive income limit inside your corporation, because investment income above it grinds down your small business deduction dollar for dollar and quietly raises the CRA rate on your active nursing income.
  • We file your unfiled T1 and T2125 years, because the 5% plus 1% per month late filing penalty runs to twelve months and doubles to 10% plus 2% once CRA issues a demand, so we file the oldest year first to stop the compounding.
  • For an agency nurse behind on filing, we reconstruct agency placement fees and income from pay statements and bank deposits, rebuilding a defensible T2125 for each year rather than a guess that hands CRA $3,000 more than you owe.
  • Where an aesthetic nurse missed HST years after passing $30,000, we prepare the GST/HST returns for aesthetic nurses, calculating the 13% owed on cosmetic work and arguing the interest down before CRA assesses the full back-tax plus gross-negligence exposure.
  • For a registered nurse behind on returns, we file a Voluntary Disclosures Program application on Form RC199, and an RC4288 relief request where CRA penalties landed, because an accepted disclosure cancels penalties in full and grants 50% interest relief.
  • We recover the CCA Class 8 medical equipment allowance missed on your nursing and aesthetic equipment across each catch-up year, because filing back income without the Class 8 pool hands CRA roughly $2,500 more tax than you truly owe.
  • Therapeutic nursing services provided by an RN, RPN or NP are GST/HST exempt nursing services, with no HST charged and no input tax credits, so we keep an exempt practice earning $70,000 of care income from registering by mistake and creating filings CRA never wanted.
  • An aesthetic nurse crossing the $30,000 HST small supplier threshold on cosmetic work becomes aesthetic nurse HST taxable and must charge 13% on Botox and fillers, so we pinpoint the exact quarter you cross and register before CRA back-dates it.
  • Once registered, an aesthetic nurse claims input tax credits on the 13% HST embedded in aesthetic equipment, injectables and your medical supplies cost, recovering tax most leave unclaimed, often $3,000 in the first clinic fit-out year alone.
  • Our HST filing for nurses matches line 101 to only the taxable cosmetic revenue on which you collect the 13%, keeping your exempt nursing income out of the calculation, so CRA’s matching program never flags a mixed aesthetic-and-nursing practice.
  • For a mixed practice we weigh the HST Quick Method, remitting about 8.8% of tax-included cosmetic revenue instead of 13% less credits, reconciling it to your books so you neither over-remit nor under-collect the HST CRA expects on your medical supplies expense.
  • We correct employment expense claims for nurses that a prior preparer took without a signed T2200, restating them to the conditions of employment CRA will accept before it reassesses a staff nurse and adds interest on $1,200 of disallowed expenses.
  • We fix an aesthetic nurse’s HST that was never charged on taxable cosmetic clinic revenue, registering back to the correct date and restating the 13% owed so the practice is compliant before CRA assesses gross negligence.
  • We restate a business-use-of-home claim taken at 100% of household costs down to the defensible share allowed under ITA 18(1)(a) business expenses, before CRA does it and adds the 50% gross-negligence penalty under subsection 163(2).
  • We amend prior T1 returns through Form T1-ADJ where CNO dues, CNPS liability fees or continuing education were never claimed, recovering deductions inside CRA’s three-year window rather than leaving $1,500 a year unclaimed.
  • We reclassify nursing and aesthetic equipment a prior filing expensed outright into Class 8 at 20% before CRA can deny it, restoring an undepreciated capital cost pool worth roughly $4,000 of future nurse accounting deductions.
  • We defend the CRA audit nurse files where employment-expense claims were made without a signed T2200, presenting the conditions of employment and receipts inside the 30-day query window so a claim is not disallowed outright.
  • For an accountant for aesthetic nurses this is routine: we handle HST reviews that test aesthetic-versus-exempt treatment, proving which supplies were taxable cosmetic work at 13% and which were exempt, so CRA cannot assess tax on $40,000 of genuinely exempt services.
  • As a nurses accountant Ontario team, we answer CRA vehicle and home-office reviews with the logbook and business-use-of-home percentage behind your claim, closing a $6,000 review on paper inside the 30-day deadline before CRA disallows it.
  • Our CPA for nurses files Notices of Objection on Form T400A within 90 days and RC4288 taxpayer-relief requests where penalties flowed from a prior accountant’s error, pursuing cancellation of the CRA interest that can exceed $5,000.
  • As accountant for private duty nurses, we manage indirect-income reviews where CRA compares deposits and lifestyle against reported private-duty income, preparing the source-and-application-of-funds reconciliation that closes a $15,000 gap before an audit closes it on you.
  • We prepare CSRS 4200 compilation financial statements for nurses, because a lender cannot verify agency or aesthetic income from a T4 alone, and a bare T2125 stalls a $500,000 mortgage approval on its own.
  • As your accounting firm for nurses, we compile a statement of financial position with your practice equipment at net book value and owner’s equity across two fiscal years, because a bare T2125 stalls a lender financing a $150,000 aesthetic clinic build-out.
  • We present the statement of operations with your agency, aesthetic and shift income and each operating cost drawn from Sage 50 across two years, so a lender sees a stable $120,000 cash flow rather than reclassified noise.
  • The CSRS 4200 communication discloses that no audit or review was performed, and the notes reconcile your owner draws and any Wagepoint payroll to the income you file, without which a bank stalls a $200,000 approval.
  • Our nurse accounting services deliver compiled statements within 30 days of receiving your Xero year-end and the records CRA expects, because nurse mortgage and equipment-financing approvals collapse when a lender’s conditional rate hold expires, costing you thousands.
  • We handle your nursing professional corporation setup and obtain the College of Nurses of Ontario certificate of authorization, then register the CRA Business Number so your $500,000 small business deduction is available from day one rather than delayed by a botched registration.
  • We move your self-employed practice into the corporation on a section 85 rollover nurse election using Form T2057, deferring the capital gain that a straight transfer of your equipment and goodwill worth $80,000 would otherwise trigger.
  • We file the nursing professional corporation T2 return and track your Schedule 50 shareholder loan, because drawing more than the $25,000 you put in and leaving it past the deadline makes CRA add the balance back to your personal income.
  • For incorporation for nurse practitioners we handle the setup end to end, register the HST and payroll accounts, and set the first fiscal year-end up to 53 weeks out, deferring the corporation’s first T2 balance-due date with CRA.
  • We design voting and non-voting shares so a future sale of your nursing professional corporation can access the $1.25M lifetime capital gains exemption CRA allows on qualifying shares, a benefit a nurse practising personally on a T2125 can never use.
  • We rebuild your books from pay statements and bank deposits where you worked three agencies and a hospital in the same year, so every employer and every contract deposit is reconstructed rather than estimated.
  • Where aesthetic injectable work pushed you past the $30,000 small supplier threshold mid-year, we rebuild the taxable cosmetic revenue quarter by quarter and keep your exempt nursing care out, so the registration date is defensible.
  • We sort years of scrub, stethoscope, College of Nurses dues and continuing-education receipts into a coded ledger, matching each to its Form T2125 line so nothing belonging in a $4,000 supply pool stays in a shoebox.
  • With the ledger rebuilt we bring each back year current, filing the overdue T1 and T2125 returns oldest first so late-filing interest stops compounding while the remaining years are still being caught up.
  • You finish with a running QuickBooks Online file where inter-site mileage, shift-differential pay and agency deposits are already categorised, so next April is a download for your nurse tax filing rather than another twelve-month reconstruction.
  • A nurse who incorporated a US company for travel-nursing contracts files Form 1120 with the IRS each year, and we prepare it alongside your Canadian return so the same nursing revenue is never reported twice.
  • Where that US corporation has no permanent establishment stateside, we file a treaty-based Form 1120-F disclosing the Article V and Article VII position, protecting contract nursing income from US tax that Canada already collects.
  • A US corporation or disregarded LLC with a Canadian nurse holding 25% or more must file Form 5472 listing its reportable transactions, and the penalty for missing that form starts at $25,000 per entity, per year.
  • A single-member LLC the IRS disregards but CRA treats as a corporation creates a hybrid mismatch, so we structure the foreign tax credit claim on Form T2209 and keep US tax paid on nursing fees from being stranded.
  • For a nurse licensed in both Ontario and a US state, we allocate earnings by days worked and file the state return, so per-diem shifts across the border are not taxed in full on both sides.
  • We file your Voluntary Disclosures Program application on Form RC199 covering agency shifts, private-duty fees or foot-care income that never reached a return, disclosing each affected year before CRA opens the file itself.
  • An accepted disclosure must be voluntary, complete, involve a penalty, concern information at least one year overdue, and include payment of the estimated tax, so we test your nursing file against all five conditions first.
  • Where a travel nurse worked through two agencies without slips, we reconstruct that contract income year by year, because a $45,000 gap between bank deposits and reported income is precisely what CRA’s matching program surfaces.
  • For an aesthetic nurse who charged clients 13% on injectables and never remitted it, we disclose the HST collected and the correct registration date, keeping exempt nursing care out of the calculation entirely.
  • The general program cancels penalties outright and relieves half the interest, while a file CRA judges to involve deliberate conduct drops to the limited program with no interest relief, so how a disclosure is framed matters.

Nurse Tax & Deduction Check

Six quick questions on how you are taxed, your T2200, aesthetic HST, your CNO and CNPS deductions, and whether it is time to incorporate. No fee shown.

1. Are you self-employed or incorporated (not only a T4 employee)?

2. If employed, do you have a signed T2200 from your employer?

3. Do you do aesthetic or cosmetic work and charge HST on it?

4. Are you claiming your CNO dues and CNPS liability fees?

5. Are you tracking business-use-of-home and mileage?

6. Are you considering a Nursing Professional Corporation?

Free CPA Consultation for Nurses

Case Studies: Nurse Accounting & Tax

Toronto Agency / Travel RN — Self-Employed T2125 Deductions & Business-Use-of-Home Captured

The problem: A Toronto agency and travel RN was filing a bare T1 through a DIY tax program, reporting her contract nursing income with almost no deductions. She was claiming nothing for the room she worked from, nothing for the mileage between assignments, and had never deducted her College of Nurses of Ontario dues or CNPS liability fees. Her self-employed CPP had never been calculated, so a balance kept surprising her each spring.

What we did: We moved her onto a proper Form T2125, claimed the business-use-of-home portion on a square-footage basis under ITA 18(12), built a vehicle logbook for mileage between assignments, and captured her CNO dues on line 21200, CNPS fees, scrubs and continuing education. We calculated self-employed CPP at 11.9% on Schedule 8 and set instalments.

The result:

  • Saved $8,700 in tax across the corrected year
  • Business-use-of-home and mileage made audit-defensible
  • CPP planned so no surprise balance at filing

Mississauga Aesthetic Nurse Injector — HST Registration on Cosmetic Services & Nursing Corporation Set Up

The problem: A Mississauga aesthetic nurse injector had passed $30,000 in cosmetic revenue but had never registered for HST, was not charging the 13% on her Botox and filler work, and was mixing that taxable aesthetic injectable revenue with exempt nursing care in one spreadsheet. Her income had also grown well past what she drew to live on, with no structure in place.

What we did: We registered her for HST back to the correct date, separated taxable cosmetic clinic revenue from exempt services in QuickBooks Online, claimed input tax credits on her aesthetic equipment and supplies, filed the outstanding returns, and then incorporated a Nursing Professional Corporation with a CNO Certificate of Authorization and a section 85 rollover.

The result:

  • HST brought fully compliant and back-dated correctly
  • Recovered $6,200 of previously unclaimed input tax credits
  • Nursing corporation set up for ongoing tax deferral

Ottawa Nurse Practitioner — Nursing Professional Corporation, Salary/Dividend & IPP

The problem: An Ottawa nurse practitioner running an independent practice was earning well above what she needed personally, but taking it all as self-employed income taxed at Ontario personal rates as high as 53.53%. She had no corporation, no salary-and-dividend plan, and no retirement vehicle beyond a small RRSP, so the surplus was being taxed at the top rate every year.

What we did: We incorporated her Nursing Professional Corporation, moved the practice in on a section 85 rollover, and taxed active income at 12.2% on the first $500,000 under the section 125 small business deduction. We built a salary-and-dividend mix, tested family shares against the TOSI rules on Form T1206, and set up an Individual Pension Plan.

The result:

  • Saved $24,300 per year in combined tax and deferral
  • Salary/dividend mix optimized within TOSI
  • IPP established to fund retirement tax-efficiently

Our Simple Process

How We Work With Nurses

Know Exact Fees within 2 Minutes NOW

Our clear, efficient process ensures every step is transparent, building trust and long-term client relationships.

Here’s a simplified process approach:
Step 1

Kickoff (Document Request)

Collect your T4s or agency invoices, prior returns, T2200, CNO and CNPS receipts, mileage and home-office records, aesthetic revenue, and bank statements.

Step 2

First 30 Days (Cleanup & Setup)

Set up QuickBooks Online or Wave, build your income and expense categories and business-use-of-home schedule, and assess the HST position on any aesthetic work.

Step 3

Monthly / Quarterly Close

Reconciliations, receipt capture, mileage tracking, and HST monitoring for aesthetic revenue.

Step 4

Planning Review

Employee versus self-employed versus incorporate, RRSP and IPP timing, and the HST and instalment position.

Step 5

Year-End Close & T2125 Filing

Income and expense statements, business-use-of-home schedule, HST reconciliation, Form T2125 (or T2 if incorporated), and T1 filing.

Transparent Pricing for Nurses

Affordable Pricing for Nurses

Know Exact Fees within 2 Minutes NOW

We believe in clear, upfront pricing so you know exactly what to expect. All fees include HST.

  • Tax Preparation (Nurse, T2125) — From $400
  • Tax Return Filing (T1 with employment or business income) — From $400
  • Tax Compliance Audit — FREE CRA audit support for our clients
  • Tax Strategy — FREE for our clients
  • Accounting Base Plan — From $100 per month
  • Bookkeeping Management — Free for our Accounting clients
  • Financial Reporting — Free for our Accounting clients
  • Business Formation — Flat $35
  • Incorporation Process — Flat $35
  • Entity Setup Assistance — Flat $35
  • Full-Service Payroll — From $125 per month

Payment is by Interac e-Transfer to info@gondaliyacpa.ca only. Security question: Not Applicable, as auto-deposit is enabled.

Read our Pricing Transparency Promise — full and final flat fees, HST included, shown in 2 minutes.

Meet Your Lead Nurse Accountant

Meet your lead nurse accountant. As your healthcare and self-employment tax adviser, you deal with the same two people every year.

Sharad Gondaliya CPA

Sharad Gondaliya, CPA

Principal

Bio

647-212-9559
sharad@gondaliyacpa.ca

Vandana Goel CPA

Vandana Goel, CPA

Accounting Specialist

Bio

647-250-0242
vandana@gondaliyacpa.ca

What Our Clients Say

1300+ five-star reviews from nurses, nurse practitioners and healthcare professionals across Ontario and Canada.

Serving Nurses Across Ontario

Our CPA team provides specialized accounting and tax solutions for nurses, nurse practitioners and aesthetic nurse injectors throughout Ontario. We understand how a nurse actually earns across employee, self-employed and incorporated income, what CRA looks at, and how to keep every legitimate deduction while getting the HST right.

Toronto (ON)

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Hamilton (ON)

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Guelph (ON)

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Windsor (ON)

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North York (ON)

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Nurse Accounting & Tax FAQs

Can I incorporate as a nurse, and should I?
Yes. RNs, RPNs and NPs can form a Nursing Professional Corporation with a Certificate of Authorization from the College of Nurses of Ontario. Incorporation suits a self-employed agency, travel, aesthetic or nurse-practitioner earning more than they spend, because the corporation taxes active income at just 12.2% on the first $500,000 under the small business deduction, versus personal rates as high as 53.53%. It also opens up salary-versus-dividend planning and family shares within the TOSI rules. For a pure T4 staff nurse it is rarely worth the annual T2 filing and cost. We model both outcomes on your actual numbers and only recommend incorporating when it genuinely pays.
How are nurses taxed — employee, self-employed or incorporated?
All three, depending on how you earn. A hospital or long-term-care nurse is an employee filing a T4 with limited deductions. An agency, travel or private-duty nurse is usually self-employed, reporting on Form T2125 with self-employed CPP at 11.9% and a full range of business deductions. An entrepreneurial nurse or nurse practitioner can incorporate a Nursing Professional Corporation. Which one you are decides everything about your deductions, so we confirm your status and file it correctly.
Do nurses charge HST?
Most do not. Therapeutic nursing services rendered by an RN, RPN or NP are exempt supplies, so you charge no HST and claim no input tax credits on them. The exception is cosmetic and aesthetic work, which is taxable. If you only provide nursing care, you should not be registered at all, and registering by mistake creates filings you never needed.
Are nursing services HST-exempt?
Yes. Nursing services provided by a registered nurse, registered practical nurse or nurse practitioner in the course of a nurse-patient relationship are exempt supplies under the GST/HST rules. That means no HST on your care income and no input tax credits on the costs behind it. It also means the deductions you claim come off your income tax, not your HST, so the two must never be confused.
Do aesthetic nurses charge HST on Botox and fillers?
Yes. Cosmetic and aesthetic procedures such as Botox and dermal fillers are not therapeutic, so they are taxable at 13%. Once your cosmetic revenue passes the $30,000 small-supplier threshold you must register for HST and charge it, while claiming input tax credits on your aesthetic equipment and supplies. If you provide both aesthetic and nursing care, we keep the taxable and exempt sides cleanly separated so each is filed correctly.
What can an employed nurse deduct, and do I need a T2200?
An employed nurse has limited deductions, and to claim most employment expenses you need Form T2200, Declaration of Conditions of Employment, signed by your employer. You can always deduct your College of Nurses of Ontario professional dues on line 21200 and your union dues from box 44 of your T4 without a T2200, but scrubs and most supplies generally are not deductible for an employee. We tell you exactly what your T2200 supports before you claim it.
What can a self-employed agency or travel nurse deduct?
A self-employed nurse reporting on Form T2125 gets a full range of business deductions: business-use-of-home, vehicle and mileage between assignments, CNO and CNPS dues, continuing education, professional liability insurance, scrubs and uniforms, and nursing equipment and supplies. You also pay self-employed CPP at 11.9% on Schedule 8. We make sure every legitimate cost is captured and documented so it survives a CRA review.
Can I claim my CNO dues, CNPS and continuing education?
Yes. Your College of Nurses of Ontario dues are deductible on line 21200 whether you are employed or self-employed. Your CNPS liability protection and continuing education are deductible too — directly against business income if you are self-employed, and within the limits your T2200 allows if you are employed. These are among the most commonly missed deductions for nurses filing alone, and they add up to real money each year.
How is a nurse practitioner’s income taxed?
It depends on the arrangement. A nurse practitioner employed by a hospital or clinic files a T4. One running an independent practice is self-employed on Form T2125, or can incorporate a Nursing Professional Corporation once income is high enough. Incorporation lets active income be taxed at 12.2% on the first $500,000 and deferred, rather than taxed personally at up to 53.53%. We model the employee, self-employed and incorporated outcomes so a nurse practitioner keeps the most tax possible.
Should I pay myself salary or dividends from my nursing corporation?
Usually a mix, tailored to your numbers. Salary creates RRSP room and pays into CPP; dividends avoid CPP but bring no RRSP room. Dividends paid to family shareholders must also pass the TOSI rules on Form T1206, or CRA taxes them at the top rate. We build the salary-and-dividend mix that funds your lifestyle, your retirement and your tax position together, rather than defaulting to one or the other.
Can I deduct my scrubs, mileage and home office?
If you are self-employed, yes: scrubs and uniforms, vehicle and mileage between assignments, and the business-use-of-home portion of your home are all deductible on Form T2125, provided you keep a logbook and records. If you are an employee, scrubs and most supplies generally are not deductible, and mileage or home office needs a signed T2200. We apply the right rules to your situation so nothing is claimed that a review would reverse.
What records does CRA want from a nurse?
CRA expects six years of records: your T4s or agency invoices, CNO and CNPS receipts, continuing education and supply receipts, a mileage logbook, the business-use-of-home calculation, and any aesthetic revenue and HST records. If you are self-employed we keep these organized in QuickBooks Online or Wave so your file is audit-ready whenever CRA asks, and if you are incorporated we hold the corporate records behind your T2 as well.
How do I get started?
Book a free consultation and you will know your exact fees within two minutes. Call 647-212-9559 or email info@gondaliyacpa.ca.

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Nurse Accounting & Tax Done Right.

T4 and T2125 filing, the T2200 employment expenses, CNO and CNPS deductions, business-use-of-home, vehicle and mileage, the HST split on aesthetic work, and the Nursing Professional Corporation and salary-dividend decision under one roof. AFFORDABLE flat fees, no hourly billing. Licensed CPA Ontario. 1300+ five-star reviews. 30-Day Money-Back Guarantee.



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