How to Incorporate in Canada as a Non-Resident (2026 Guide)

Yes, a non-resident can open a company in Canada, and in most provinces you can be its only director and shareholder. Ontario, British Columbia, Alberta, Saskatchewan, Nova Scotia, New Brunswick, Prince Edward Island, Newfoundland and Labrador and the territories have no director residency requirement. Federal incorporation (CBCA) and Manitoba still require at least 25% of directors to be resident Canadians. Whichever you choose, the corporation needs a registered office address in its home province, and you'll deal with the Canada Revenue Agency (CRA) for tax numbers. This guide explains how company registration in Canada works for non-residents, step by step, and the tax and banking points to plan for before you file.

Can a non-resident register a company in Canada?

Yes. Canadian corporate law doesn't require shareholders to be citizens or residents, so a foreign individual or company can own 100% of a Canadian corporation. What matters is directors (some jurisdictions want Canadian residents on the board), the registered office (a real address in the province) and tax (a corporation controlled by non-residents is taxed differently). Get those right and incorporating is much the same as for a local founder.

Where non-residents can be the only director

There's no residency rule for officers anywhere in Canada, so you can be president, secretary or any other officer of your corporation from abroad.

For most non-resident founders, Ontario is the practical default, and we offer Ontario incorporation for non-residents. The government fee is $300, online filings are approved immediately, there's no residency rule, and the annual return is free. A federal corporation has a recognisable "Canada" name and a $200 filing fee, but you'd need a resident Canadian director, and if it operates in a province it must also register there. Our guide to federal incorporation compares the two in more detail.

The registered office: you need an address in the province

Every Canadian corporation must keep a registered office in its home jurisdiction. Ontario's Business Corporations Act says a corporation must "at all times have a registered office in Ontario", and the federal Act requires a registered office in the province named in the articles. It's where official mail and legal documents are delivered, and the address appears on the public registry.

Because it has to be a real location, a post office box on its own won't do. If you don't have premises in Canada, you have three common options:

• A registered office service from a law firm, accountant or incorporation provider, which receives and forwards your corporate mail.
• A business address you lease, such as a shared office or coworking space, if you'll have staff or customers in Canada.
• A trusted contact's address, such as a relative or business partner in the province who agrees to receive and promptly pass on your corporate mail.

Choose something reliable: government notices, tax letters and legal claims all go there.

How to open a company in Canada as a non-resident: step by step

In Ontario, filings run through the Ontario Business Registry, which needs an Ontario.ca Login and an Ontario Business Account. Non-residents often find it simpler to file through a service provider, which the registry allows. You can start an Ontario incorporation with us online; we handle the filing and the registry account for you.

Getting a CRA business number as a non-resident

This is easier than many foreign founders expect. When you incorporate federally or in Ontario, British Columbia, Alberta, Saskatchewan, Manitoba, New Brunswick, Nova Scotia or Prince Edward Island, the CRA automatically assigns a business number (BN) and a corporation income tax account. You don't need a Social Insurance Number (SIN) to receive it.

The SIN question comes up when you add other accounts, such as GST/HST or payroll. The CRA's Business Registration Online service for residents can't be used to register "a Canadian business with only non-resident owners". Instead, the CRA points those owners to its Non-Resident Business Registration online form, which is meant for people with no SIN (or a SIN starting with 0) and covers the BN, GST/HST, payroll and corporation income tax accounts in one session. If you can't use the online form, you can mail or fax Form RC1 to the CRA's non-resident registration unit at the Atlantic Tax Centre.

GST/HST registration

For GST/HST purposes, a corporation incorporated in Canada is a resident, even when all of its owners live abroad. It follows the normal rules: registration becomes mandatory once taxable revenue goes over $30,000 in a single calendar quarter or over the last four consecutive quarters, and you can register voluntarily earlier to claim input tax credits. The security deposit the CRA asks of some non-resident businesses applies to foreign businesses without a permanent establishment in Canada, not to a corporation incorporated here. The rate you charge depends on where the customer is; in Ontario, HST is 13%.

Tax basics for non-resident owners

Tax is where a non-resident's company differs most from a Canadian's. The points below are general information, not tax advice, and the right structure depends on your home country's rules and any tax treaty. Speak to a cross-border tax advisor before you incorporate.

Your corporation is a Canadian resident

A corporation incorporated in Canada is deemed resident in Canada for income tax purposes, so it files a T2 return every year and is taxed in Canada on its worldwide income. Separately, the CRA explains that under common law a company is resident where its central management and control is exercised, usually where the board meets. If all your directors decide everything from another country, that country may also treat the company as its resident. Tax treaties have tie-breaker rules for this, but it's a reason to plan where and how board decisions are made.

No small business rate if non-residents control it

Canada's low small business tax rate (9% federally, plus a provincial rate) is available only to Canadian-controlled private corporations (CCPCs). The CRA's definition excludes a corporation "controlled directly or indirectly by one or more non-resident persons". So a company owned and controlled by non-residents generally pays the general corporate rate instead: 15% federally after the general tax reduction, plus the provincial general rate. Build that into your projections.

Withholding tax on dividends

When your corporation pays dividends to you as a non-resident shareholder, Canada applies Part XIII tax at 25%, which the corporation withholds and sends to the CRA. A tax treaty between Canada and your country can reduce the rate, but only if you qualify for treaty benefits and give the corporation the right declaration (usually Form NR301). The corporation reports these payments on NR4 slips. Other payments to non-residents have their own rules.

Opening a Canadian business bank account

Banking is often the slowest part of opening a company in Canada as a foreigner. Canadian banks must verify the identity of the people who own and control a business, and many prefer, or require, the signing officers to visit a branch in person with original ID and the corporate documents. Some banks will work with non-residents remotely, others won't, and policies change. There's no guarantee of approval, so contact banks before you incorporate, ask what they'll need, and allow time in your plans.

Operating in more than one province

A corporation is registered in one home jurisdiction. If it carries on business in another province, for example by having an office, staff or a warehouse there, it usually has to register there as an extra-provincial corporation too. Each province charges its own fee, and some require a local agent for service. Our extra-provincial registration guide explains when it's required.

Common pitfalls for non-resident founders

• Choosing federal by default. A federal corporation needs 25% resident Canadian directors. If you have none, choose a province without a residency rule.
• Using a P.O. box or an unreliable address as the registered office, then missing official notices.
• Assuming the small business rate applies. A corporation controlled by non-residents isn't a CCPC.
• Forgetting withholding tax on dividends and other payments to non-residents, which can lead to penalties for the corporation.
• Leaving banking to the end. Without an account you can't invoice or pay suppliers smoothly.
• Missing annual filings. Every corporation files a T2 return within six months of its year-end and an annual return with its registry. In Ontario, the annual return is free and due within six months after the fiscal year-end.

For a full walkthrough of the Ontario process, read our guide to incorporating in Ontario, or see our pricing for incorporation packages.