Company formation in Canada

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Important: a non-resident's right to own the company does not automatically grant a right to live, work or manage it from that country. Immigration, work permits, substance, effective management and tax residence are assessed separately.

• —Technology, consulting, e-commerce and local service businesses.
• —Projects seeking federal name protection and operations across multiple provinces.
• —Foreign groups establishing a Canadian subsidiary with a genuine local nexus.

• —A federal CBCA business corporation, followed by extra-provincial registration wherever it carries on business.
• —A provincial corporation under the law of a specific province; requirements, name rules and director residency may differ.
• —An Unlimited Liability Company (ULC), a specialist provincial form available in selected provinces and requiring separate cross-border tax analysis.
• —General Partnership, Limited Partnership and LLP structures governed provincially and carrying different liability profiles.
• —A co-operative, a member-owned structure for joint businesses, platforms, producers or community models.
• —A Canadian branch or extra-provincial registration of a foreign company without creating a separate subsidiary.

• —At least one shareholder, a board with at least one director and a registered office in the province/territory stated in the articles are required.
• —For a federal CBCA corporation, official rules generally require a Canadian-resident director quota; sector-specific and provincial exceptions must be checked at filing.
• —Ownership must define share classes, restrictions, the number of directors and individuals with significant control (ISC).
• —After incorporation, Business Number/CRA accounts and extra-provincial registration are required where the business operates.

• —A passport or other acceptable ID for every founder, director and ultimate beneficial owner (UBO).
• —Proof of residential address, usually issued within the previous three months; the reviewing party sets the exact validity period.
• —A transparent ownership chart through to natural persons and, for a corporate founder, its registry documents and authorised resolutions.
• —A description of the product, markets, counterparties, expected turnover, source of funds and source of wealth, supported by evidence.
• —Articles of incorporation, initial registered-office/first-directors notice and ISC information.
• —Organisational resolutions, bylaws, share subscriptions, securities register and minute book.
• —A name search for a word name or a numbered name, Canadian registered-office evidence and provincial registrations.

1. 01Compare federal/provincial routes, residency requirements, market, employees and tax implications.
2. 02Agree the name/articles/share structure, directors, address and ISC data.
3. 03File the incorporation and prepare the organisational minute book.
4. 04Activate BN/tax accounts, extra-provincial registrations and bank/payroll setup.

• —A corporation generally files a T2 and pays federal and provincial/territorial corporate income tax; rates and small-business deductions depend on status and province.
• —GST/HST, payroll, withholding and non-resident reporting apply according to the facts.
• —Canadian-controlled private corporation benefits should not be assumed under foreign control; a Canadian tax adviser must confirm eligibility.

General overview, not personal tax or legal advice. Rules are rechecked before filing.

• —A bank reviews the certificate/articles, BN, directors/ISC/UBO, Canadian address/nexus, contracts and source of funds.
• —Non-resident owners may need an in-person visit and additional immigration/tax details; account approval is independent.

• —Federal annual return and ISC information within 60 days after the anniversary date; provincial filings are separate.
• —T2, GST/HST, payroll and information returns as applicable.
• —Annual shareholder/director actions, minute book, registers and updates to office/director data.

• —Federal incorporation does not automatically authorise business in every province without extra-provincial registrations.
• —Director-residency and regulated-sector Canadian-control rules depend on the regime and can change the structure.
• —Public ISC information, tax residence and the foreign group's permanent establishment require separate analysis.

• —Federal/provincial comparison and coordination of a Canadian address/director solution through qualified partners.
• —Incorporation, initial corporate records and CRA/provincial hand-off.
• —Bank KYB and a compliance calendar; CRA, registry and bank approvals are not guaranteed.

The exact Basic scope and all exclusions are listed in the pricing section above. Non-standard structures and external costs are agreed before payment.

Requirements checked on August 9, 2026. Before filing, we recheck rules, forms, fees and restrictions with the registration authority.