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Company registration in Canada

A federal corporation is created by filing articles of incorporation with Corporations Canada through its Online Filing Centre; the incorporator or an agent files, pays online and normally receives the certificate the next business day. The rule foreign founders trip on: the CBCA still requires at least 25% resident Canadian directors, and one resident Canadian director whenever the board has fewer than four members.

Checked against official sources on September 27, 2026
Gov. filing fee
CA$200
Registration time
1 business day
Corporate tax
15% federal
Local director
25% resident Canadian
Remote setup
Possible
Visit, notary or lawyer
Not required
Local director
25% resident Canadian
Registered address
Office in Canada
Minimum capital
No minimum stated
Yearly upkeep
$12 a year (online)
EU member
No
IWG business address
157 centresfrom $65/mo

What the registry requires

Company typeFederal business corporation under the Canada Business Corporations Act (CBCA)
RegistryCorporations Canada (Innovation, Science and Economic Development Canada)
Government filing feeCA$200 — Online incorporation fee; add $100 for express (4-hour) service. Director and registered-office changes filed online are free.
Registration timeCorporations Canada's service standard for online incorporation is 1 day; express service is 4 business hours.
Resident directorCBCA s.105(3) (consolidated to 2026-09-03) and Corporations Canada's directors page still require at least 25% resident Canadian directors, and at least one resident Canadian where the board has fewer than four. No official page states that this rule has been removed.
Visit, notary or lawyerFiling is done through the Online Filing Centre with no notary. No Canadian tax ID is needed to file; the CRA business number and program accounts come after incorporation.
Registered addressForm 2 requires a registered office address within the province or territory named in the articles; corporate records are kept and documents served there.
Minimum capitalNo minimum stated
Corporate taxFederal net rate after the general rate reduction (38% basic, 28% after abatement). Provincial or territorial corporate tax is added on top; the 9% small-business rate is only for Canadian-controlled private corporations.
Every yearAnnual return due within 60 days of the anniversary date, $12 online; Corporations Canada's policy is to dissolve after two years of non-filing, with a 120-day final notice. The federal corporation must also register extra-provincially where it carries on business.

What it costs

Government filing fee
CA$200
≈ $141 at ECB rates

Online incorporation fee; add $100 for express (4-hour) service. Director and registered-office changes filed online are free.

Every year
$12 a year (online)

Annual return due within 60 days of the anniversary date, $12 online; Corporations Canada's policy is to dissolve after two years of non-filing, with a 120-day final notice. The federal corporation must also register extra-provincially where it carries on business.

Not included
Provider fees

Registered agent or address, notary fees, accounting and bank onboarding vary by provider — ask for a quote in the request form.

How to register a company in Canada, step by step

  1. Choose a numbered name or a word name; the name search is part of the online application.
  2. Prepare articles of incorporation (pre-set basic articles or custom articles).
  3. Fix a registered office address in the province or territory named in the articles.
  4. Appoint the first board, meeting the 25% resident Canadian director rule (one resident if fewer than four directors).
  5. File online with Corporations Canada, pay $200 and file individuals-with-significant-control information.
  6. After the certificate issues, obtain a CRA business number, register extra-provincially where you operate, and file the $12 annual return within 60 days of each anniversary.

Corporate tax in Canada

15% federal. Federal net rate after the general rate reduction (38% basic, 28% after abatement). Provincial or territorial corporate tax is added on top; the 9% small-business rate is only for Canadian-controlled private corporations.

Rates are the headline figures published by the tax authority; your effective rate depends on residence, activity and treaties. This is not tax advice.

Common mistakes

  • Assuming the federal resident-director rule is gone: Corporations Canada and the CBCA text still require it, so a board of foreign directors only will be rejected.
  • Treating the federal certificate as enough: the corporation must still register in each province or territory where it carries on business.
  • Missing the annual return within 60 days of the anniversary date, which after two years leads to administrative dissolution.

Compare Canada with alternatives

Company registration requirements by jurisdiction, sortable
Yearly upkeep
$100Not statedNo state income taxNoNot requiredAgent addressFrom $60 a year
$110Not statedDepends on ownersNoNot requiredAgent address$300–$400 LLC tax
CanadaFederal corporation
CA$200≈ $1411 business day15% federal25% resident CanadianNot requiredOffice in Canada$12 a year (online)
MexicoS. de R.L. de C.V.
VariesUp to 10 business days30% ISRNoNotary (in person)Mexican tax domicileAnnual tax return
4 of 4 · official sources, checked September 27, 2026. Government fees only; agent and address costs are extra.≈ USD at ECB reference rates of September 25, 2026.

Nearest by region and government fee. All 83 jurisdictions in one table · take the quiz.

Sources

  • Online incorporation $200, 1 day; express +$100 (4 hours); annual return $12 — ised-isde.canada.ca, checked September 27, 2026
  • CBCA s.105(3): at least 25% resident Canadian directors; one if fewer than four (current to 2026-09-03) — laws-lois.justice.gc.ca, checked September 27, 2026
  • Corporations Canada directors page repeats the 25% / one-resident rule; at least one director — ised-isde.canada.ca, checked September 27, 2026
  • Form 2: registered office within the province/territory in the articles; resident Canadian rule — ised-isde.canada.ca, checked September 27, 2026
  • Federal corporate tax: 38% basic, 28% after abatement, 15% net; 9% small business (CCPC) — canada.ca, checked September 27, 2026
  • Annual return within 60 days of anniversary; $12 online; dissolution for non-filing — ised-isde.canada.ca, checked September 27, 2026
  • How to incorporate: online filing, registered office, board, ISC filing; no minimum share capital mentioned — ised-isde.canada.ca, checked September 27, 2026
  • Policy: dissolution only after two years of non-filing, 120-day final notice — ised-isde.canada.ca, checked September 27, 2026 (search extract)
Business address · IWG · VirtualOffice

A business address in Canada

Every company needs an address. Through our VirtualOffice catalogue you can take a business address in a Regus, Spaces or HQ centre in Canada and use it for the registration file, correspondence and clients.

The registry accepts a provider’s address as the registered office, so an IWG address can be the company’s legal address.

157IWG centres
51cities
$65from, per month
Addresses in Canada
FAQ · 4 questions

Frequently asked questions

The government filing fee is CA$200. Agent, address and professional fees come on top and vary by provider. Yearly upkeep: $12 a year (online).

1 business day. Complex cases and referrals to other authorities take longer; a licensed provider will give a date for your file.

Yes, but not alone: at least one locally resident director is required, which a licensed provider can help arrange. No visit is required.

Yes. A provider’s address is accepted as the registered office.