Incorporating in Nova Scotia: Your Comprehensive Guide

Nova Scotia is one of the cheapest places in Canada to incorporate: the Registry of Joint Stock Companies (RJSC) charges $200 to incorporate a limited company, and the first year's registration fee is waived. In exchange, Nova Scotia has a few rules other provinces don't, most importantly a recognized agent who lives in Nova Scotia. This guide covers every step, cost and requirement as of 2026.

Nova Scotia incorporation at a glance

Is Nova Scotia the right place to incorporate?

Incorporate in Nova Scotia if your business will mainly operate in Nova Scotia, or if you specifically need a structure only Nova Scotia offers, such as an unlimited company (ULC), often used in cross-border US–Canada tax planning. If you plan to sell across Canada from day one, compare it with federal incorporation: a federal corporation gets Canada-wide name protection but still has to register in each province where it carries on business.

Nova Scotia has no residency requirement for directors, so a company can be run entirely by non-residents. It does, however, need a registered office and a recognized agent in the province (see Step 4).

Types of Nova Scotia companies

• Company limited by shares (limited company): the standard choice for almost every business. Shareholders' liability is limited to what they invested.
• Company limited by guarantee: members guarantee a set amount; used mostly by non-profit-style organizations.
• Unlimited company (ULC): shareholders can be liable for the company's debts on liquidation. It is used for US tax reasons and costs far more: a $1,144.90 incorporation tax and the same amount every year.

Nova Scotia companies can also be designated a community interest company or a private investment holding company. These are designations layered on a company, not separate legal structures.

How to incorporate in Nova Scotia: step by step

Step 1: Choose a name, or go numbered

Your name needs a distinctive element, a descriptive element and a legal ending such as Limited or Ltd. If you don't need a name yet, you can incorporate a numbered company and skip name reservation entirely.

Step 2: Get a NUANS report and reserve the name

Nova Scotia requires a name reservation before incorporation. RJSC compares your proposed name against the Nova Scotia, New Brunswick, Corporations Canada and Canadian trademark databases. You can either:

• have RJSC run an Atlantic region search for $60.52 (or a Canada-wide search for $75.58), or
• order your own NUANS report and pay RJSC $15.12 to reserve the name based on it.

An approved reservation lasts 90 days. If you don't incorporate in that window it expires and you pay again. Our Nova Scotia NUANS guide covers name rules and common rejection reasons.

Step 3: Prepare the Memorandum and Articles of Association

Unlike most provinces, Nova Scotia companies are formed with two constating documents. The Memorandum of Association states the company's name and liability and lists the subscribers. The Articles of Association are the internal rules: share structure, directors' powers, meetings and transfers. You also file a Statutory Declaration confirming both documents comply with the Companies Act, and a consent from each officer and director.

Step 4: Appoint a registered office and a recognized agent

Every Nova Scotia company needs a registered office in Nova Scotia, where its registers and minutes are kept. It also needs a recognized agent: a person who lives in Nova Scotia and receives all official correspondence from the registry. The agent can be a partner, employee or other trusted representative and does not have to be a lawyer. For founders outside the province, this is usually the one thing they need a local service provider for.

Step 5: File the Company Incorporation Form online

Create an account on the RJSC online portal, complete the Company Incorporation Form, upload the supporting documents as PDFs (Memorandum, Articles, consents and Statutory Declaration), and pay the $200 fee. Paper filing by mail or in person at Access Nova Scotia is still possible but slower.

Step 6: Receive your certificates and Business Number

When RJSC approves the filing, it issues three things together: a Certificate of Incorporation, a Certificate of Registration and a CRA Business Number. The service standard is about three business days for a complete filing, but RJSC has posted notices about processing delays, so leave a buffer if you have a deadline.

Step 7: Organize the company

Right after incorporation, the directors should pass organizational resolutions, issue shares to the subscribers, appoint officers and set up the corporate records: the register of shareholders, register of directors and register of debenture holders, all kept at the registered office.

Step 8: Register for taxes and accounts

Using your Business Number, register the CRA program accounts you need: corporate income tax is automatic, and GST/HST is mandatory once taxable revenue passes $30,000 over four consecutive quarters (voluntary before that). Add a payroll account before paying employees, and open a business bank account in the company's name.

How much does it cost to incorporate in Nova Scotia?

Government fees are low. Most of the real cost is professional help with the Memorandum and Articles and the recognized agent, if you don't have one in the province.

See our pricing page for what OpenCompany charges to prepare and file everything for you, including the NUANS report.

Keeping a Nova Scotia company in good standing

• Renew every year. The recognized agent files the annual return and pays the $118.35 registration fee in the company's anniversary month. A company that stops renewing can be struck from the register.
• Report changes. Notify RJSC when directors, officers, the registered office or the recognized agent change.
• Pass special resolutions for fundamental changes such as a new name or share structure, and file them with RJSC.
• Keep minutes of director and shareholder meetings at the registered office.
• File taxes. A T2 corporate return is due within six months of each financial year-end, even with no income.

Already incorporated elsewhere? Extra-provincial registration

A corporation formed in another province that carries on business in Nova Scotia must register here, but for other Canadian provinces' corporations both the registration and the annual renewal are free. Federal and foreign corporations pay $22.84 per month for the remainder of the first year and $274.10 a year after that. Corporations incorporated and registered in New Brunswick don't have to register in Nova Scotia at all. See extra-provincial registration.