Extra-provincial registration in Canada
This guide explains when a corporation must register in a second province, what each registry charges, the deadlines, and which corporations are exempt. We prepare and file your articles of incorporation for $35.00, HST included. The government fee is separate and charged at cost: $200.00 to Corporations Canada, or $300.00 to the Ontario Business Registry. Open Corporation for $35 is a department of Gondaliya CPA.
What extra-provincial registration is
A corporation is created under one law: the federal Canada Business Corporations Act or one province’s act. That is its home jurisdiction.
When it carries on business in another province, that province usually requires it to register there too. The registration is called extra-provincial registration, and the corporation is an extra-provincial corporation in that province.
Registering does not create a new corporation. It puts the existing corporation on the other province’s public register, names a local contact where required, and adds an annual filing in that province.
A federal corporation is not exempt. Federal incorporation lets the corporation use its name across Canada, but it still registers in each province where it carries on business.
| Your corporation | Where it carries on business | Registration needed |
|---|---|---|
| Ontario corporation | Ontario only | None beyond Ontario |
| Ontario corporation | Ontario and British Columbia | Extra-provincial registration in British Columbia |
| Federal corporation | Ontario | Initial Return in Ontario, with no licence |
| Federal corporation | Ontario and Quebec | Registration in both provinces |
When you are carrying on business in a province
Registration follows from carrying on business in the province. Selling to customers there is not always enough. Each province sets its own test.
Ontario
Under section 1 of Ontario’s Extra-Provincial Corporations Act, a corporation carries on business in Ontario if it has a resident agent, representative, warehouse, office or place of business in Ontario, if it holds an interest in Ontario real estate other than as security, or if it otherwise carries on business there.
The same section says that soliciting business only through travellers, advertising or correspondence does not by itself count.
British Columbia
British Columbia’s Business Corporations Act treats a corporation as carrying on business there if it is listed in a British Columbia telephone directory, advertises with a British Columbia address or phone number, has a resident agent, office or warehouse there, or otherwise carries on business there.
| Activity in the other province | Usually triggers registration? |
|---|---|
| An office, warehouse or place of business | Yes |
| A resident agent or representative | Yes |
| Owning real estate, other than as security for a loan | Yes in Ontario |
| A local phone listing or local address in advertising | Yes in British Columbia |
| Selling only by advertising, mail or online orders from home | Not by itself in Ontario |
Registration for sales tax is a separate question. A corporation can owe GST/HST or provincial sales tax on sales into a province without needing extra-provincial registration there.
We incorporate for $35.00, HST included
Government fee shown separately at cost. A CPA checks where you will need to register before you choose a jurisdiction.
Ontario: the Initial Return and the licence
Ontario divides extra-provincial corporations into three classes. Corporations from other provinces and territories, and federal corporations, need no Ontario licence. Corporations from outside Canada need an Extra-Provincial Licence before they carry on business in Ontario.
A Canadian corporation instead files an Initial Return under the Corporations Information Act within 60 days of starting to carry on business in Ontario. There is no government fee for it.
| Corporation | What Ontario requires | Government fee |
|---|---|---|
| Federal corporation | Initial Return within 60 days | None |
| Corporation from another province or territory | Initial Return within 60 days | None |
| Corporation from outside Canada | Extra-Provincial Licence before carrying on business | $330.00 |
A corporation from outside Canada that carries on business in Ontario without a required licence cannot bring an action in an Ontario court on a contract it made. Its contracts are not void, but it cannot enforce them in Ontario until it is licensed.
Our Ontario Initial Return filing service handles that filing.
What each province charges
Fees, deadlines and agent rules differ by province. The figures below come from each registry’s published fee schedule.
| Province | Government fee to register | Local agent or attorney |
|---|---|---|
| Ontario, Canadian corporation | None, Initial Return only | Not required |
| Ontario, corporation from outside Canada | $330.00 licence | Named in the licence application |
| British Columbia | $350.00 plus $30.00 name approval | An attorney, unless the head office is in British Columbia |
| Quebec | $397.00, or $595.50 for priority service | An attorney if there is no address or establishment in Quebec |
| Manitoba | $350.00 with share capital, plus $45.00 name reservation | A power of attorney for a federal corporation, with exceptions |
| Saskatchewan | $255.00 under the June 2024 fee schedule | Set by the registry |
| Nova Scotia | $274.10 | A recognized agent resident in Nova Scotia |
The deadlines we have confirmed are 60 days in Ontario for the Initial Return, two months in British Columbia and 60 days in Quebec. In the other provinces, register before you start carrying on business there.
Alberta does not publish one flat government fee. Registration goes through a registry agent, who charges the government fee plus a service fee. A corporation from British Columbia, Saskatchewan or Manitoba registers in Alberta at no government cost under the New West Partnership. Alberta also requires an agent for service with an Alberta address and an Alberta name search report.
Registry fees change. These fees were last checked on 15 October 2026. Our government fees page lists the incorporation fees for each province.
Who is exempt
There is no general exemption for small corporations or for federal corporations. The relief comes from specific arrangements between provinces.
| Corporation | Relief |
|---|---|
| Federal or other-Canadian corporation in Ontario | No licence; a free Initial Return instead |
| Corporation from Alberta, British Columbia, Manitoba or Saskatchewan registering in one of the others | Registration through the New West Partnership arrangements, at no government cost in Alberta |
| New Brunswick corporation in Nova Scotia | Exempt from registering in Nova Scotia |
| Corporation that only sells into a province by advertising, mail or online | Often not carrying on business there, depending on the province’s test |
Where a province’s test is met and no arrangement applies, the corporation registers and pays the fee.
Annual filings and penalties
Registration is not a one-time cost. Each province of registration expects its own yearly filing on top of the home jurisdiction’s annual return.
| Province | Ongoing filing |
|---|---|
| British Columbia | Annual report within two months of the registration anniversary |
| Quebec | Annual updating declaration with an annual fee of $106.00, and a penalty of 50 percent of that fee if late |
| Saskatchewan | Annual return, $60.00 |
| Nova Scotia | Annual renewal, $274.10 |
Failing to register has consequences. In British Columbia, carrying on business without registering is an offence. In Ontario, a corporation from outside Canada without a required licence cannot sue in Ontario courts on its contracts.
A federal corporation also files its federal annual return each year. Our corporate annual return guide explains it, and our pricing page lists our fees.
What incorporating costs
Every extra-provincial registration starts with a corporation in a home jurisdiction, and our fee to form one is fixed. Government fees are charged at cost.
| Item | Amount | HST | Total | Who charges it |
|---|---|---|---|---|
| Our incorporation filing fee | $35.00 | Included | $35.00 | Open Corporation for $35 |
| Federal articles of incorporation | $200.00 | Not applicable | $200.00 | Corporations Canada |
| Ontario articles of incorporation | $300.00 | Not applicable | $300.00 | Ontario Business Registry |
Our $35.00 fee includes HST and government fees are passed through at cost with no mark-up. Every figure is on our full pricing page. Open Corporation for $35 is a department of Gondaliya CPA.
What a CPA checks before you expand to another province
This guide explains the rules. Whether your corporation must register in a second province depends on what it will actually do there.
We start with the activity. We look at whether you will have an office, staff, a warehouse, property or an agent in the other province, or only sell into it from home.
Then the jurisdiction. If you expect to operate in several provinces from the start, we compare a federal corporation with a provincial one. Our federal incorporation page explains that choice.
Then the agent. Several provinces require a local agent or attorney for service, and we confirm whether yours does before the filing.
Last, the calendar. Each province of registration adds its own annual filing, and we add each one to your compliance schedule. Open Corporation for $35 is a department of Gondaliya CPA.
Case studies
Three owners who expanded into a second province, and what we did.
A federal corporation opening in Ontario
The situation: A federal corporation based in Alberta signed a lease for a sales office in Toronto.
What we did: We explained that it needed no Ontario licence and filed its Initial Return with the Ontario Business Registry within 60 days of opening.
The result:
- Ontario registration filed on time
- No Ontario government fee
- Annual filings added to the calendar
An Ontario corporation hiring in British Columbia
The situation: An Ontario corporation hired a staff member working from Vancouver and planned a small office there.
What we did: We registered it as an extra-provincial company in British Columbia within two months and arranged a British Columbia attorney, since its head office is in Ontario.
The result:
- Registered before the deadline
- Attorney appointed
- Annual report date diarized
Selling online, not registering
The situation: An e-commerce corporation in Ontario shipped orders to customers in every province and asked whether it needed to register in each one.
What we did: We reviewed its activity. It had no office, staff, warehouse or agent outside Ontario and sold by advertising and correspondence, so no extra-provincial registration was needed.
The result:
- No unnecessary registrations
- Sales tax obligations reviewed separately
- Plan ready for the first out-of-province hire
Book a free consultation call
Opening an office, hiring or buying property in another province? Bring the plan to a free call. Pick a time below and a Chartered Professional Accountant will call you.
Frequently asked questions
These are the questions owners ask about extra-provincial registration. Each answer can be read on its own.
What is extra-provincial registration?
Does a federal corporation need to register in each province?
How much does an Ontario extra-provincial licence cost?
How much does it cost to register in British Columbia?
How much does it cost to register in Quebec?
Do I need to register if I only sell online to customers in another province?
What happens if I do not register?
What does it cost to incorporate?
The CPAs who review this guide
A Chartered Professional Accountant reviews your structure before anything is filed. Open Corporation for $35 is a department of Gondaliya CPA.
What our clients say
Gondaliya CPA Professional Corporation is registered with CPA Ontario under firm registration number 61330051. Our clients have left us 1,300+ five-star Google reviews, and we work from 13 Ontario offices, open 9:00 AM to 8:30 PM, Monday to Sunday. We back every filing with a 30-day money-back guarantee and a 60-day fee-matching policy, and we are a Xero Partner Award Winner 2026. Open Corporation for $35 is a department of Gondaliya CPA.
These Google reviews belong to Gondaliya CPA Professional Corporation and cover every service the firm provides.
Choose the right jurisdiction from the start
Send the intake form and we will check where your corporation will operate and which registrations follow before anything is filed. Our fee is $35.00, HST included, and the government fee is shown separately at cost. Payment is by Interac e-Transfer to info@gondaliyacpa.ca, and the security question is Not Applicable because auto-deposit is enabled.
No legal advice
Gondaliya CPA Professional Corporation is a firm of Chartered Professional Accountants licensed by CPA Ontario, firm registration number 61330051. It is not a law firm. We prepare and file corporate documents and we provide accounting and tax advice. Nothing on this page is legal advice, and reading it creates no solicitor and client relationship. For legal advice on contracts, leases or court proceedings in another province, consult a lawyer licensed in that province.
Open Corporation for $35 is a department of Gondaliya CPA.
