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Canada Corporation


REV: 2020-12-15


In Canada, federal corporations are registered with Corporations Canada.

Before registration, the prospective name of a new federal corporation must be verified with a NUANS corporate name search report.

Registration (incorporation) always occurs under a specific corporate legislation. Canada offers 2 main corporate legislations:

  • Canada Business Corporations Act (CBCA)
  • Canada Not-for-profit Corporations Act (CNCA)

The CNCA is similar to the CBCA and only differs in 2 major ways:

  1. All CNCA companies are non-stock corporations. Instead of shareholders, they have directors, officers, and members.

  2. All CNCA companies must prepare financial-statements/audits by a certified public accountant if the company exceeds legally-specified thresholds.


CNCA, Basics

CNCA, Problems and Solutions, Mcmillan, 2010

CNCA, Legal Text

Federal incorporation may require extraprovincial registrations (ex. with Ontario for businesses operating in Ontario).


Note: The federal corporation number (ID with Corporations Canada) is different from the federal business number (ID with Canada Revenue Agency).

Annually, a federal corporation must file a corporate return with Corporations Canada.

Annually, a federal corporation must prepare financial statements (balance sheet, income statement) then file a corporate tax return with the Canada Revenue Agency.

Annually, a federal corporation must file a HST return with the CRA.

Annually or quarterly (variable), a federal corporation must file payroll deductions with the CRA.


  • NUANS Report
  • Certificate of Incorporation
  • Articles of Incorporation
  • Corporate Info Sheet
  • Registered Office and Board of Directors
  • Extraprovincial Registrations