p‐ and n‐type doping of GaN have been realized by ion implantation of Ca and O, respectively. Rapid thermal annealing at 1100 °C or higher is required to achieve p‐type conduction in Ca or Ca+P implanted samples with an estimated ionization level of 169 meV and a corresponding activation efficiency of ∼100%. This is the first experimental report of an acceptor species in GaN, other than Mg, with an ionization energy level less than 180 meV. O‐implanted GaN displays an ionization level of ∼29 meV but with an activation efficiency of only 3.6% after a 1050 °C anneal that may result from insufficient vacancy generation for the lighter O ion or from the existence of a second, deeper O energy level. Neither Ca or O displayed measurable redistribution, based on secondary ion mass spectrometry measurements, even after a 1125 °C anneal.