Incorporation Guide · Documents Checklist

Documents needed to incorporate in Canada

This page lists everything we need from you to incorporate, what each item has to contain, and which of it is a document rather than information. 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 under the CBCA, or $300.00 to the Ontario Business Registry under the OBCA. Open Corporation for $35 is a department of Gondaliya CPA. A Chartered Professional Accountant reviews your directors, your share structure and your year end before anything is filed.

What counts as a document and what is only information

Most of what an incorporation needs is information rather than paperwork. Names, addresses and share classes are typed into a form, not scanned and attached.

Only one document is genuinely required, and only for a named corporation. That is the NUANS report, and we order it for you rather than asking you to supply it.

Everything else is detail you already know or can confirm in a few minutes. The reason a filing stalls is almost never a missing file. It is a director’s legal name spelled differently from their identification, or an address that turns out to be a mailbox.

What we needExactly what it must containNeeded forWhere it ends up
Corporate name, or a request for a numberThe exact name including the legal ending, plus a second and third choiceNamed corporations onlyThe articles and the certificate
NUANS reportAn Ontario-biased report in Ontario, dated no more than 90 days before filingNamed corporations onlyFiled with the articles, then the minute book
Director detailsFull legal name and residential address for each director, no post office boxEvery corporationThe articles, and public on the registry
Director residency statusWhether each director is a resident CanadianFederal filingsChecked against section 105(3) of the CBCA
Registered office addressA physical address in the province of incorporation, no post office boxEvery corporationThe articles, and public on the registry
Shareholder detailsFull legal name, address, and the number and class of shares heldEvery corporationThe share register in the minute book
Share structure instructionsWho votes, who receives dividends, and whether anyone may join laterEvery corporationThe share provisions in the articles
Transparency register informationName, date of birth, citizenship, tax residence and address for each controlling individualFederal, Ontario, BC and QuebecThe register, kept at the registered office
Fiscal year endAny date within 53 weeks of incorporationEvery corporationThe first directors resolution and the CRA record

Our $35.00 fee includes HST. Government fees are passed through at cost with no mark-up. The full list is on our full pricing page, and the steps these details feed into are set out in the guide on how to incorporate a business in Canada.

The corporate name

A named corporation needs a name you have chosen and a NUANS report that supports it. A numbered corporation needs neither, because the registry assigns the number.

Give us the exact name including the legal ending you want: Inc., Incorporated, Corp., Corporation, Ltd. or Limited. The ending is part of the name, and changing it later is an amendment.

Give us a second and third choice as well. A name that reads as available can still be refused by an examiner, and a reserve choice saves a week.

Tell us if you already trade under a name. Where a sole proprietorship is moving into the corporation, the corporate name is usually matched to the trade name so the goodwill follows it. Our guide to the NUANS name search covers the report in full.

The directors

Every director’s full legal name and residential address is filed with the articles and becomes a public record on the registry. A post office box is not accepted for a director.

The name has to match identification exactly. A director who signs as Mike but appears on a passport as Michael is filed as Michael, because the registry record has to match everything that comes after it.

Director eligibility is set by statute rather than by preference. Section 105(1) of the Canada Business Corporations Act disqualifies anyone under 18, anyone who is incapable, anyone with the status of bankrupt, and any person that is not an individual.

Ontario sets the same three personal tests under subsection 118(1) of the Business Corporations Act (Ontario). A corporation cannot sit on a board in either jurisdiction.

We also need each director’s Canadian residency status. Section 105(3) of the Canada Business Corporations Act requires at least 25 percent of directors to be resident Canadians. The answer decides whether a federal filing is open to you.

JurisdictionMinimum directorsWho is disqualifiedResidency requirement
Federal, CBCAOne for a non-distributing corporation, three for a distributing oneUnder 18, incapable, bankrupt, and anyone that is not an individualAt least 25 percent of directors must be resident Canadians
Ontario, OBCAOne for a non-offering corporation, three for an offering oneUnder 18, not mentally capable, and undischarged bankruptsNone
Alberta, ABCAOneUnder 18, found of unsound mind by a court, and bankruptsNone
British Columbia, BCBCAOne for a private company, three for a public oneUnder 18, undischarged bankrupts, and people convicted of fraudNone

Our $35.00 fee includes HST and government fees are passed through at cost. Changes of directors must be reported to Corporations Canada within 15 days of the change.

The registered office address

The registered office is a physical address in the province of incorporation, and a post office box is not accepted. It is where the corporation receives legal documents.

A home address is permitted and it becomes a public record. Owners who would rather not publish a home address use a registered office address service, which we provide and price on our pricing page.

The address has to be one where someone can actually receive mail. A registry notice that goes undelivered does not stop a deadline running.

The shareholders and the share structure

For every shareholder we need the full legal name, the address, and the number and class of shares they will hold. This is separate from the directors, and the two lists are often not the same people.

We also need to know who is intended to receive dividends. A spouse or an adult child on a share class produces a usable dividend only where section 120.4 of the Income Tax Act is satisfied.

The share classes themselves are drafted rather than supplied. Tell us who should vote, who should receive dividends and whether anyone may join later, and the provisions follow from that.

We file your incorporation for $35.00, HST included

Government fee shown separately at cost. A CPA reviews the share structure before filing.

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Transparency register information

Federal and most provincial corporations keep a register of the individuals who ultimately own or control them. The information is collected at incorporation because the register exists from day one.

A federal register under section 21.1 of the Canada Business Corporations Act records eight things about each controlling individual.

  • Full legal name.
  • Date of birth.
  • Countries of citizenship.
  • Countries of tax residence.
  • Residential address.
  • Any address for service.
  • The dates control began and ended.
  • A description of how that control is held.

The corporation records information within 15 days of becoming aware of it and updates the register at least annually. Reporting issuers, corporations listed on a designated stock exchange and prescribed classes are exempt.

British Columbia requires the same kind of register, updated within 30 days, and it is not public. Only current directors and specified authorities such as police, tax authorities, securities regulators and FINTRAC may inspect it.

Quebec takes a different route. Since 31 March 2023 every enterprise registered in Quebec declares its ultimate beneficiaries to the Registraire des entreprises. Names and business addresses are public, while dates of birth are not.

Alberta requires no transparency register at all. Alberta, Yukon, the Northwest Territories and Nunavut are the remaining jurisdictions without one.

What you do not need to provide

A business plan is not required and no registry asks for one. Nor is a lease, a bank statement, a financial projection or a letter from an accountant.

Identification is not filed with the articles. The registry does not verify a director against a passport, which is exactly why the name you give us has to match the one on it.

A shareholder agreement is not required to incorporate and it is not filed with anyone. It is a contract between owners and it belongs with a lawyer rather than with the registry.

Nothing has to be signed in person. Both Corporations Canada and the Ontario Business Registry accept an electronic filing.

What a CPA checks before you incorporate

A checklist collects the facts. The review is what decides whether those facts produce the right corporation, and it happens before the articles are drafted.

Residency is read first, because it can close a door. A board with no resident Canadian director cannot file federally, which turns a jurisdiction question into a settled one.

Share ownership is read next. We confirm the legal and beneficial owner of every class, since a share recorded against the wrong person is not corrected by a resolution signed months later.

Family shareholdings get their own pass. The excluded business and excluded share tests under section 120.4 of the Income Tax Act are applied before the shares exist rather than after an assessment.

The year end is chosen against your billing cycle rather than defaulted to 31 December, and it can be any date within 53 weeks of incorporation.

Last, the thresholds. HST registration becomes mandatory once taxable supplies pass $30,000 over four consecutive calendar quarters, and the $500,000 small business deduction limit is shared with any corporation yours is associated with. The parent firm covers the same ground in Gondaliya CPA’s practical guide to incorporating in Ontario.

Frequently asked questions

These are the questions owners ask while they are gathering the details. Each answer carries the figure, the statute or the registry that makes it true, so it can be read on its own without the rest of the page around it.

What documents do I need to incorporate in Canada?

The only document required to incorporate is a NUANS report, and only for a named corporation rather than a numbered one. Everything else is information typed into the articles: the corporate name, the registered office address, each director’s full legal name and address, and the share classes. Corporations Canada and the Ontario Business Registry both accept an electronic filing, so nothing is signed in person. A business plan, a lease and a bank statement are not required by any registry.

Do I need identification to incorporate a company in Canada?

No identification is filed with articles of incorporation, because neither Corporations Canada nor a provincial registry verifies a director against a passport or a licence. What matters is that the full legal name you give matches the identification exactly, since every account opened afterwards is matched against the registry record. A bank will ask for identification when the corporate account is opened, which is a separate process. A mismatch found at that stage means amending the registry record first.

Can I use my home address to incorporate?

A home address can be used as the registered office, and it then becomes a public record on the registry. The registered office must be a physical address in the province of incorporation, so a post office box is not accepted. A director’s address is also filed and also becomes public. Owners who would rather not publish a home address use a registered office address service instead.

Who can be a director of a Canadian corporation?

A director must be an individual aged at least 18, mentally capable, and not an undischarged bankrupt. Section 105(1) of the Canada Business Corporations Act sets those tests federally and subsection 118(1) of the Business Corporations Act (Ontario) sets the same ones in Ontario. A corporation cannot sit on a board in either jurisdiction. Federally, section 105(3) also requires at least 25 percent of directors to be resident Canadians, while Ontario sets no residency requirement.

Do I need a business plan to incorporate?

No registry in Canada requires a business plan to incorporate, and none asks for financial projections, a lease or a bank statement. The articles of incorporation record the name, the registered office, the directors and the share structure, and nothing about trading history or intent. A lender or a landlord may ask for a plan, which is a separate commercial requirement rather than a filing one. Incorporation can be completed before a business has traded at all.

What information goes in the transparency register?

A federal transparency register records each controlling individual’s full legal name, date of birth, citizenship, tax residence, residential address, the dates control began and ended, and how control is held. Section 21.1 of the Canada Business Corporations Act requires the information to be recorded within 15 days of the corporation becoming aware of it and updated at least annually. British Columbia and Quebec run comparable regimes with their own rules. Alberta requires no transparency register at all.

Why owners trust the filing to us

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. The platform is operated by WealthBamboo Inc., a federal corporation. Open Corporation for $35 is a department of Gondaliya CPA.

Ready to incorporate

Send the intake form with the details above and we will confirm your jurisdiction, your share structure and your year end 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.

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