Published 29 September 2026 · By Jatin Dua, Broker of Record, RE/MAX Quantum Realty
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In Ontario, injecting neuromodulators such as Botox or dermal fillers involves controlled acts under the Regulated Health Professions Act: administering a substance by injection and performing a procedure below the dermis. They must be done by an authorized professional or under delegation, and the College of Nurses’ 2026 guideline says nurses need an authorizing mechanism, such as an order or directive based on an assessment, where a controlled act is involved. The CPSO requires delegating physicians to assess new patients before delegating or within two business days and to be on site unless an exception applies. Permanent fillers need a CPSO-inspected premises; Botox and temporary fillers do not. Cosmetic services are not HST-exempt. I found no published Ontario rule on who may own a medical spa; what is regulated is who performs and who authorizes.
What you are really buying
A medical spa is two businesses under one roof: a medical practice that performs regulated procedures, and a beauty business that offers facials, waxing or laser hair removal. The value sits in the client list, prepaid packages and memberships, the injectors and estheticians, the devices, product inventory, the lease and the brand. The medical side depends on people and authorizations that do not come with the keys.
No regulator, government body or real estate board in Canada publishes sale prices or valuation multiples for these practices. Anyone quoting you “the multiple” is quoting a private opinion. Price the business from its own records instead, and make the seller produce them.
Which procedures are controlled acts
The Regulated Health Professions Act, s. 27(1), says no one may perform a controlled act in the course of providing health care unless they are a member authorized by their profession’s Act or the act has been delegated to them by such a member. The list in s. 27(2) includes:
- item 2: performing a procedure on tissue below the dermis;
- item 5: administering a substance by injection or inhalation;
- item 7: applying a form of energy prescribed by the regulations.
The College of Nurses of Ontario’s aesthetic services guideline says injecting neuromodulators and dermal fillers involves the controlled acts of performing a prescribed procedure below the dermis and administering a substance by injection. It covers neuromodulators, dermal fillers, thread lifts, platelet-rich plasma and microneedling.
The forms of energy prescribed under item 7, in O. Reg. 107/96, are specific uses of electricity, electromagnetism for MRI and soundwaves for diagnostic ultrasound or lithotripsy. Lasers are not on that list. Toronto Public Health’s BodySafe program lists laser hair removal as an aesthetic service it inspects.
The medical director and delegation
The CPSO’s Delegation of Controlled Acts policy, last updated May 2026, requires a physician to delegate only within an existing or anticipated physician-patient relationship; to clinically assess a new patient before delegating or within two business days of the delegate starting care, subject to exceptions; to be physically on site to supervise unless an exception applies; and not to delegate primarily for monetary gain or convenience. Medical directives must set out the procedure, the conditions, contraindications, who is authorized and the physician’s signature.
In June 2026 the CPSO published its expectations of physician medical directors in cosmetic clinics. It expects a contract that sets out the director’s role, verification of staff competence, and delegation that works as a “physician extender, not a physician replacement.”
For a buyer, the practical point is that the director’s directives, delegations and oversight belong to that physician and those staff. If the medical director leaves on closing, the injectable side stops until a new arrangement is in place. Make the director’s continued role, or a replacement, a condition of your offer. The same people-dependence runs through buying a dental practice in Ontario, another practice where regulated professionals carry the value.
Nurse injectors
The College of Nurses’ 2026 guideline applies to nurse practitioners, registered nurses and registered practical nurses. Where a procedure requires a controlled act, the nurse needs an authorizing mechanism, such as a direct order or directive, from an authorized provider such as a nurse practitioner or physician, and it must be based on an assessment of the client. The guideline expects all drugs, substances, products and equipment used to be Health Canada-approved, sets rules for advertising, and expects nurse practitioners who issue orders and directives to stay actively involved with the team carrying them out. CNO also says it is still consulting on how directives and delegation are used in this area, so expect change.
Check every injector on the public register of their College before you rely on their revenue.
Who may own it
I did not find a published Ontario rule that says who may or may not own a cosmetic clinic business. The rules above govern who performs procedures and who authorizes them, not who owns the company. There is one structural limit: if the seller operates through a medicine or nursing professional corporation, the Business Corporations Act, s. 3.2, requires its shares to be owned by members of that profession, so a non-member buys assets, not shares. Have a health lawyer structure the deal.
Inspected premises, public health and Toronto licensing
The CPSO’s Out-of-Hospital Premises program covers procedures under general anaesthesia, parenteral sedation or regional anaesthesia, and cosmetic procedures including injection or insertion of permanent filler. It does not apply to “temporary fillers, laser skin resurfacing, botox and sclerotherapy” without those types of anaesthesia. Where it applies, the medical director must apply, pay a $500 fee and pass an inspection before performing those procedures. Ask which list the seller’s services fall on.
Ontario’s personal service settings regulation, O. Reg. 136/18, does not apply where services are primarily provided by regulated health professionals practising their profession, and the Ministry’s guideline says medi-spas should be inspected to decide which side of that line they fall on. In Toronto, a personal services worker excludes members of regulated health professions, so aesthetic services by estheticians bring the personal services setting licence. Toronto licences are not transferable; see buying a day spa in Ontario for how a new owner applies.
HST, packages and staff
The Excise Tax Act deems a “cosmetic service supply”, made for cosmetic rather than medical or reconstructive purposes, not to be part of the exempt health care list. So cosmetic procedures are generally taxable even when a physician or nurse performs them. On the sale itself, a s. 167 election on CRA form GST44 may be available if you buy all or substantially all of the business assets.
Prepaid packages, memberships and gift certificates are services you will have to deliver. Get the list with balances. Under the Employment Standards Act, s. 9, employees you keep bring their service with them unless you hire them more than 13 weeks after the earlier of their last day with the seller and the sale date.
Documents I would want before an offer
- Three years of financial statements, tax and HST returns, with revenue split by injectables, devices, esthetics and retail.
- The medical director contract, all medical directives and delegation records.
- Every injector’s and physician’s College registration status.
- A list of procedures performed, and whether any need a CPSO-inspected premises.
- Device list with purchase records, service logs and manufacturer instructions.
- Product purchase records, showing sources.
- Toronto personal services setting licence, endorsements and the most recent public health inspection notice and reports.
- Open packages, memberships and gift certificates with balances.
- The lease and assignment conditions.
The space has its own checklist; see medical spa premises in Ontario.
Where I fit
I work with buyers and sellers of clinics and spas across Toronto and the GTA on the lease, the assignment and the space. The salon and spa business value estimator below gives a rough range for a beauty-services business. When you have a clinic in mind, book a call or phone 833-330-1925.
Free tool — AI hair salon value estimator
Frequently asked questions
Who can do Botox injections in Ontario?
Injecting Botox involves the controlled act of administering a substance by injection under the Regulated Health Professions Act. It must be done by a professional authorized to perform it, or under delegation. Nurses need an authorizing mechanism, such as an order or directive based on an assessment, from an authorized provider such as a physician or nurse practitioner.
Can a non-doctor own a medical spa in Ontario?
I found no published Ontario rule on who may own a cosmetic clinic business. The rules regulate who performs and authorizes procedures. A medicine or nursing professional corporation, however, must be owned by members of that profession. Have a health lawyer structure the purchase.
Does a medical spa need to be inspected in Ontario?
It depends on the services. The CPSO’s Out-of-Hospital Premises program covers permanent fillers and procedures under general, regional or parenteral anaesthesia, but not Botox, temporary fillers, laser skin resurfacing or sclerotherapy without those. Aesthetic services by estheticians can bring public health inspection and, in Toronto, a personal services setting licence.
Is laser hair removal a controlled act in Ontario?
Lasers are not among the forms of energy prescribed as controlled acts in O. Reg. 107/96. Toronto Public Health lists laser hair removal as an aesthetic service inspected under its BodySafe program. That can bring a personal services setting licence and public health inspection in Toronto.
Is HST charged on cosmetic injections in Ontario?
Generally yes. The Excise Tax Act deems cosmetic service supplies, made for cosmetic rather than medical or reconstructive purposes, not to be exempt health care services, even when a physician or nurse provides them. Confirm with an accountant. Prepaid packages carry the same tax treatment.
What does a medical director of a medical spa have to do?
The CPSO expects a contract setting out the role, verification that staff are competent, assessment of new patients before delegating or within two business days, and on-site supervision unless an exception applies. Delegation is meant to extend the physician, not replace them.
Sources
- Regulated Health Professions Act, 1991, s. 27 — e-Laws — controlled acts
- O. Reg. 107/96 (Controlled Acts) — e-Laws — prescribed forms of energy
- CPSO — Delegation of controlled acts — last updated May 2026
- CPSO Dialogue — Expectations of physician medical directors in cosmetic clinics — June 2026
- CPSO — Out-of-hospital premises inspection program — which cosmetic procedures need an inspected premises
- College of Nurses of Ontario — Aesthetic services practice guideline
- College of Nurses of Ontario — New guideline for nurses on aesthetic services
- Ministry of Health — Personal Service Settings Guideline, 2019 — medi-spas and regulated professionals
- O. Reg. 136/18 (Personal Service Settings) — e-Laws — notice, setting, equipment and records rules
- Toronto Public Health — About BodySafe — inspections and 14-day notice
- Excise Tax Act, Schedules V and VI — Justice Laws Website — exempt practitioner services, cosmetic service supplies, prescription eyewear
- Employment Standards Act, 2000 — e-Laws — s. 9 sale of a business; s. 67.2 non-compete agreements
Related reading
- Medical spa premises in Ontario
- Buying a day spa in Ontario
- Buying a massage therapy clinic in Ontario
- Buying a dental practice in Ontario
- Buying a pharmacy in Ontario
- AI salon business value estimator
- Book a call with Jatin
About the author — Jatin Dua, Toronto and GTA real estate broker
I am Jatin Dua, Broker of Record and co-founder of RE/MAX Quantum Realty Inc., Brokerage, Unit 101, 799 The Queensway, Toronto. I work with buyers and sellers across Toronto and the GTA and have helped more than 100 families sell. Four-plus years of active GTA transactions and over $100 million in sales volume. Every figure here comes from a published table, regulator or statute linked in the sources, so you can check all of it without asking me.
Reach me at connect@jatindua.com or 833-330-1925, or book a call.

