Company setup and compliance in Canada
Choose between federal and provincial incorporation, register with the CRA, and keep corporate, tax and payroll filings on one calendar.
- Tax authority
- Canada Revenue Agency (CRA)
- Company registry
- Corporations Canada or the province
- Currency
- Canadian dollar (CAD)
- Tax year
- Company's own fiscal year
Choose the right structure
| Entity type | Best suited to | Key points |
|---|---|---|
| Federal corporation (CBCA) | Businesses operating in several provinces | Incorporated with Corporations Canada. Needs a registered office in Canada. Resident-director rules were removed for federal corporations in 2022. |
| Provincial corporation | Businesses mainly operating in one province | Incorporated under provincial law. Director residency and other rules vary by province. |
| Extra-provincial registration (branch) | A foreign company carrying on business in Canada | Registration in each province where the company carries on business. |
What setting up involves
The usual sequence. Order and requirements depend on the entity type and your ownership.
- Decide between federal and provincial incorporation
- Obtain a name search report and reserve the name
- File articles of incorporation and set up the registered office in Canada
- Register for a Business Number and the program accounts you need: corporate income tax, GST/HST and payroll
- Register extra-provincially in each other province where you operate
- Prepare the register of individuals with significant control and other corporate records
- Open a Canadian bank account
Recurring obligations after set-up
| Filing or obligation | Frequency | Typical due date |
|---|---|---|
| Corporate income tax return (T2) | Annual | 6 months after the fiscal year end |
| Corporate income tax balance due | Annual | 2 months after year end; 3 months for eligible small corporations |
| GST/HST return | Monthly, quarterly or annual | Depends on revenue and the filing frequency assigned |
| Payroll remittances | Monthly or more often | Depends on the remitter type |
| Federal annual return (Corporations Canada) | Annual | Within 60 days after the anniversary of incorporation |
General guide only. Rules, thresholds and due dates change by notification and differ by entity type and industry. We confirm the position for your company at scoping.
Our role in Canada
- Federal or provincial incorporation support
- CRA program account registrations
- Bookkeeping, payroll and GST/HST compliance support
- Preparation of annual return and tax filing schedules
- Coordination with Canadian legal counsel where needed
Where local law requires a locally licensed professional, such as a registered agent, company secretary or statutory auditor, we coordinate that role with a licensed provider.
Questions about Canada
Do directors need to live in Canada?
Not for federal corporations, since the 2022 change to the CBCA. Provincial rules vary, so we check the province before you choose.
Do we need a Canadian address?
Yes. A corporation needs a registered office in Canada. We can coordinate this as part of set-up.
Federal or provincial?
Federal incorporation gives name protection across Canada but you still register in each province where you operate. Provincial incorporation can be simpler for a single-province business.
Other countries: United States United Kingdom Australia United Arab Emirates Singapore India
Ready to set up in Canada?
Share your plans and we will reply within one business day with next steps.