Company Incorporation Services: Federal and Ontario Corporation Registration
Federal and provincial business corporation formation establishes a separate legal entity for your business through the filing of Articles of Incorporation. The Acctax Company delivers company incorporation services for Ontario entrepreneurs handling federal corporation registration through Corporations Canada or provincial corporation registration through the Ontario Business Registry. Our service includes Articles of Incorporation preparation, NUANS name search coordination, CRA Business Number and program account setup, and a compliance checklist covering annual return filing and corporate tax obligations.
Incorporation creates:
- A corporation number and Certificate of Incorporation
- Limited liability protection separating business and personal assets
- A share structure enabling ownership transfer and investor participation
- Governance framework with directors and officers
- Eligibility for corporate tax rates and income splitting strategies
Federal vs Ontario Incorporation, Which Structure Fits Your Business?
The jurisdiction decision of a federal corporation or Ontario provincial corporation affects where you can operate, how your corporate name is protected, and your ongoing compliance obligations. Both routes produce a legally incorporated business corporation, but operational scope and registration requirements differ.
Federal vs Ontario Corporation Comparison Table
Attribute | Federal Corporation (CBCA) | Ontario Corporation (OBCA) |
Governing Statute | Canada Business Corporations Act (CBCA) | Ontario Business Corporations Act (OBCA) |
Filing Authority | Corporations Canada (ISED) | Ontario Business Registry / ServiceOntario |
Name Protection Scope | Canada-wide name protection | Ontario only |
Operating Rights | Right to carry on business in all provinces (with extra-provincial registration) | Right to operate in Ontario; extra-provincial registration required elsewhere |
Incorporation Fee | $200 online ($300 express) | ~$360 (government + service fees) |
Annual Return Filing | Corporations Canada ($12 online) | Ontario Business Registry (Corporations Information Act) |
Best For | Multi-province operations, national expansion, brand protection | Ontario-only operations, simpler compliance, lower initial cost |
Federal Corporation (Corporations Canada)
Federal incorporation creates a business corporation under the Canada Business Corporations Act (CBCA), administered by Corporations Canada. Federal corporations receive Canada-wide name protection and the right to carry on business across all provinces and territories.
Federal incorporation requirements:
- Articles of Incorporation filed through Corporations Canada Online Filing Centre
- NUANS name search report (for named corporations)
- Minimum one director (Canadian residency requirements may apply)
- Registered office address in Canada
- Share structure and classes defined in articles
Ongoing compliance:
- Annual return filed with Corporations Canada within 60 days of anniversary date
- Maintain corporate records at registered office or designated records office in Canada
- Register of Individuals with Significant Control (ISC register) required
Government fees (Corporations Canada):
- Articles of Incorporation: $200 (online) / $250 (non-electronic)
- Express processing: +$100
- Annual return: $12 (online) / $40 (non-electronic)
Ontario Corporation (Provincial)
Ontario provincial incorporation creates a business corporation under the Ontario Business Corporations Act (OBCA), filed through the Ontario Business Registry or ServiceOntario. Provincial corporations operate primarily within Ontario without automatic rights in other provinces.
Ontario incorporation requirements:
- Articles of Incorporation (Form 1 or online equivalent)
- NUANS Ontario-biased name search report (for named corporations)
- Minimum one director (no residency requirement for private Ontario corporations)
- Registered office address in Ontario
- Share structure, classes, and any restrictions specified
Ongoing compliance:
- Annual Return filed under the Corporations Information Act within 6 months of fiscal year-end
- Corporate records maintained at registered office
- Ontario Business Registry filings for director changes, address changes, and amendments
Extra-Provincial Registration, When It Applies
A corporation incorporated in one jurisdiction must register in other provinces where it “carries on business.” Extra-provincial registration ensures legal standing to operate, enforce contracts, and access provincial courts.
When extra-provincial registration is required:
Scenario | Registration Needed |
Federal corporation operating in Ontario | Register with Ontario as extra-provincial corporation |
Ontario corporation opening BC office | Register in BC as extra-provincial corporation |
Ontario corporation with Ontario-only customers | No extra-provincial registration required |
Example: A federal corporation headquartered in Alberta with sales staff in Ontario must register with the Ontario Business Registry under the Extra-Provincial Corporations Act to carry on business in Ontario.
What Information Is Required to Incorporate?
Incorporation requires specific data inputs before filing. Gather this information to avoid delays.
Directors, Registered Office, and Share Structure
Information checklist for incorporation:
Directors:
- Full legal name of each director
- Residential address for each director
- Canadian residency status (federal corporations may require majority Canadian-resident directors for certain corporation types)
- Consent to act as director
Registered Office:
- Street address in Canada (federal) or Ontario (provincial)
- Not a P.O. Box must be a physical address
- Address where corporate records will be maintained
Share Structure:
- Number of shared classes (common, preferred, etc.)
- Rights, privileges, restrictions, and conditions for each class
- Maximum number of shares authorized (or unlimited)
- Par value or no par value designation
Optional Provisions:
- Restrictions on share transfers (common for private corporations)
- Number of directors (fixed number or minimum/maximum range)
- Business activity restrictions (if any)
- Other provisions permitted by CBCA or OBCA
Named vs Numbered Corporation, NUANS and Name Search
Corporate naming determines your corporation’s legal identity. Choose between a custom name or an assigned numbered name.
Named Corporation
A named corporation uses a distinctive business name (e.g., “Acme Construction Inc.”). Requirements:
- NUANS name search report — Newly Upgraded Automated Name Search verifying name availability against existing corporations and trademarks
- Legal element required — Corporation, Corp., Incorporated, Inc., Limited, Ltd., or French equivalents
- Prohibited terms — Cannot imply government connection, use protected professional terms without authorization, or be confusingly similar to existing names
- Processing time — NUANS report valid for 90 days; name search adds 1–2 days to incorporation timeline
NUANS cost: ~$20–$75 depending on search type and provider
Numbered Corporation
A numbered corporation receives an assigned number as its legal name (e.g., “1234567 Ontario Inc.” or “1234567 Canada Inc.”).
Advantages:
- No NUANS search required—faster incorporation
- No risk of name rejection
- Lower cost (no name search fee)
- Can register trade name / operating name separately
Disadvantages:
- Less recognizable legal name on contracts and invoices
- May require separate business name registration for customer-facing operations
Recommendation: Numbered corporations work well when operating under a trade name or when speed is priority. Named corporation preferred for brand-forward businesses.
Incorporation Process: End-to-End Steps
Company incorporation follows a defined sequence from information gathering through CRA registration.
Step-by-Step Incorporation Process
Step 1: Choose Jurisdiction
Decide federal (Corporations Canada) or provincial (Ontario Business Registry) based on operating scope and name protection needs.
Step 2: Select Named or Numbered Corporation
Order NUANS name search report if incorporating with a specific corporate name. Skip for numbered corporations.
Step 3: Gather Required Information
Collect director details, registered office address, share structure specifications, and any special provisions.
Step 4: Prepare Articles of Incorporation
Draft articles specifying corporate name (or number assignment), share classes, director information, registered office, and permitted restrictions.
Step 5: File Articles of Incorporation
Submit through Corporations Canada Online Filing Centre (federal) or Ontario Business Registry (provincial). Pay government filing fees.
Step 6: Receive Confirmation
Obtain Certificate of Incorporation and corporation number. Corporation legally exists from this date.
Step 7: Complete Post-Incorporation Setup
- Register for CRA Business Number and program accounts
- Prepare organizational resolutions and initial minute book
- Issue shares to shareholders
- Establish banking and operational accounts
Federal Filing and Annual Return Touchpoints
Corporations Canada filing lifecycle:
Filing | When Due | Fee (Online) |
Articles of Incorporation | Initial formation | $200 |
Annual Return | Within 60 days of anniversary | $12 |
Articles of Amendment | When changes occur | $200 |
Articles of Dissolution | When winding up | $200 |
Filing channel: Corporations Canada Online Filing Centre
Processing time: Standard 1–5 business days; Express (additional $100) typically same-day
Fees and Timelines: Government Fees and Service Fees
Incorporation costs include government filing fees plus professional service fees for preparation and filing assistance.
Government Filing Fees
Federal (Corporations Canada):
- Articles of Incorporation: $200 (online)
- Express processing: +$100 (typically same-day)
- Annual Return: $12 (online)
- NUANS search (if named): ~$20–$75
Ontario (Provincial):
- Articles of Incorporation: ~$360 (includes ServiceOntario fees)
- NUANS Ontario-biased search: ~$20–$75
- Annual Return (CIA): $30–$60 depending on filing method
Service Fees (The Acctax Company)
Our incorporation packages include government filing fees plus professional preparation:
Package | Includes | Investment |
Basic Incorporation | Articles preparation, filing, Certificate of Incorporation, initial resolutions | Starting at $499 + gov’t fees |
Complete Incorporation | Basic + CRA Business Number registration, corporate minute book setup, first director/shareholder resolutions | Starting at $799 + gov’t fees |
Full Launch Package | Complete + GST/HST registration, payroll account setup, bookkeeping software configuration, compliance calendar | Starting at $1,199 + gov’t fees |
Final quote provided after reviewing your specific requirements.
Processing Timelines
Filing Type | Standard Processing | Express/Rush |
Federal incorporation | 1–5 business days | Same-day (with $100 fee) |
Ontario incorporation | 1–3 business days | Same-day available |
CRA Business Number | Immediate (online) or 5–10 days (mail) | — |
GST/HST account | Immediate (online) | — |
Real Businesses. Real Results.
Discover how organizations across Canada have streamlined their bookkeeping, payroll, and financial operations with Enkel’s expert support.
After Incorporation: CRA Setup and Compliance Checklist
Incorporation creates the legal entity. Post-incorporation setup connects your corporation to CRA and establishes ongoing compliance workflows.
Business Number (BN) and CRA Program Accounts
Every corporation needs a Business Number (BN) — CRA’s 9-digit identifier for your business. Program accounts attach to your BN for specific tax obligations.
Required registrations:
- Business Number (BN) — Assigned automatically with federal incorporation or register through CRA Business Registration Online
- Corporation Income Tax Account (RC) — Required for all corporations; enables T2 filing
Conditional registrations:
- GST/HST Account (RT) — Required when taxable supplies exceed $30,000; optional below threshold
- Payroll Deductions Account (RP) — Required when paying employees; enables source deduction remittances
- Import/Export Account (RM) — Required for importing or exporting goods
Registration channel: CRA Business Registration Online or by phone
GST/HST Registration Decision — Small Supplier Threshold
Mandatory GST/HST registration applies when your corporation’s taxable supplies exceed $30,000 in a single calendar quarter or over four consecutive calendar quarters.
Below $30,000: Registration is optional. Consider voluntary registration to claim Input Tax Credits (ITCs) on business purchases.
Above $30,000: Registration required. You must charge, collect, and remit GST/HST on taxable supplies.
Example scenarios:
Situation | Registration Required? |
New corporation, projected revenue $50,000/year | Yes (will exceed threshold) |
Consulting corporation, $25,000 annual revenue | No (optional) |
Retail corporation, first quarter sales $35,000 | Yes (exceeded in single quarter) |
Registration timing: Register before making the first taxable supply if you expect to exceed the threshold. Retroactive registration not available.
Corporate Tax Calendar — T2 Filing and Payment Due Dates
Corporations file T2 Corporation Income Tax Returns and pay corporate taxes according to specific deadlines.
T2 Return Filing Due Date:
Within 6 months after the corporation’s fiscal year-end.
- December 31 year-end → T2 due June 30
- March 31 year-end → T2 due September 30
Corporate Tax Payment Due Date:
Depends on corporation type:
Corporation Type | Payment Due |
CCPC claiming Small Business Deduction (prior year taxes ≤ $3,000) | Within 3 months after year-end |
All other corporations | Within 2 months after year-end |
Important: Filing deadline and payment deadline differ. Late filing triggers penalties; late payment triggers interest.
Monthly instalments: Corporations owing >$3,000 in current or prior year must make monthly installment payments.
Post-Incorporation Compliance Checklist
Immediate (within 30 days of incorporation):
- Register for CRA Business Number
- Open corporation income tax account (RC)
- Prepare organizational resolutions
- Issue shares to initial shareholders
- Establish corporate bank account
- Set up accounting software and chart of accounts
Within 90 days:
- Register for GST/HST (if required or beneficial)
- Register payroll account (if hiring employees)
- Prepare shareholder agreements (if multiple shareholders)
- Establish Register of Individuals with Significant Control (ISC)
Ongoing:
- File annual corporate return (Corporations Canada or Ontario)
- File T2 corporate income tax return within 6 months of year-end
- Pay corporate taxes by applicable deadline
- Maintain minute book with meeting minutes and resolutions
- Update ISC register within 15 days of changes
- File GST/HST returns per assigned filing frequency
Serving Ontario (Kitchener, Waterloo, and Cambridge)
The Acctax Company prepares and files tax returns for individuals and businesses across Ontario, with physical offices serving the Kitchener-Waterloo-Cambridge region. Remote clients across Canada access the same services through our secure portal.
Acctax Company Office Locations and Hours
Kitchener Office:
- 178 Coach Hill Dive Kitchner
- Hours: Monday–Friday, 9:00 AM – 5:00 PM
Cambridge Offices:
- 15 Lena Crescent Cambridge
- 657 Franklin Blvd Cambridge
- Hours: Monday–Friday, 9:00 AM – 5:00 PM
Waterloo Office:
- 100 Frobisher Dive Waterloo
- Hours: Monday–Friday, 9:00 AM – 5:00 PM
Who Should Incorporate?
Incorporation fits specific business situations. Evaluate whether corporate structure serves your objectives.
Incorporation Makes Sense When:
- Liability protection needed: Separating personal assets from business liabilities. Shareholders’ personal assets are generally protected from corporation’s debts and obligations.
- Tax planning opportunities exist: Corporate tax rates lower than personal rates at certain income levels. Income splitting through dividends to family shareholders. Tax deferral by retaining earnings in corporations.
- Business requires credibility markers: Contracts, financing, and partnerships often require or prefer incorporated entities. “Inc.” or “Ltd.” signals an established business structure.
- Equity participation planned: Issuing shares to investors, partners, or employees (stock options). Ownership transfer through share sales rather than asset sales.
- Succession or exit strategy: Corporate structure facilitates business sale, merger, or intergenerational transfer.
Incorporation May Not Fit When:
- Annual revenue below $50,000 with minimal liability exposure
- Short-term or temporary business activity
- Compliance costs outweigh tax benefits
- Single-person service business with no employees and low risk
Alternative: Sole proprietorship or general partnership may be simpler and less costly for early-stage or low-risk operations.
Ontario Industries We Serve
Industry-Specific Solutions
Business accounting requirements vary by industry. We configure our services to match how your business actually operates whether you’re tracking job costs on construction sites or reconciling Stripe payouts from your Shopify store.
Company Incorporation FAQs
Incorporation means your business is legally formed as a separate corporation by filing Articles of Incorporation under federal or provincial legislation. The corporation receives a corporation number, can contract in its own name, and provides shareholders with limited liability protection.
Incorporation is required only when owners need limited liability, share-based ownership, or corporate tax treatment. Sole proprietorships and partnerships operate without incorporation but expose owners to personal liability for business debts.
Federal incorporation provides Canada-wide name protection and operating rights across all provinces (with extra-provincial registrations). Provincial incorporation grants rights within that province only. Federal corporations file annual returns with Corporations Canada; provincial corporations file with their respective provincial registry.
Federal incorporation processes in 1–5 business days (standard) or same-day with express processing ($100 additional). Ontario incorporation typically completes in 1–3 business days. NUANS name search adds 1–2 days for named corporations.
A numbered company uses an assigned number as its legal corporate name. Numbered corporations skip the NUANS name search, incorporate faster, and cost less—but the number serves as the legal name on contracts and official documents.
No. Incorporation does not require a lawyer. Business owners can file directly through Corporations Canada or provincial registries. Professional accountants and incorporation services handle preparation and filing for clients who prefer assistance with documentation and compliance setup.
