How to Form a Canadian Federal Corporation (Inc.) (2026 Guide)
Everything non-residents need to register a Federal Corporation (CBCA) with Corporations Canada: fees, timeline, ownership rules, taxes, and the full formation process. 100% remote.
To form a Canadian Federal Corporation (Inc.), register with Corporations Canada (fee: CAD $200 online / CAD $250 by mail) with a compliant registered office, minimum None capital, and formation documents. At least 25% of directors must be Canadian residents (some provinces waive this). Processing takes 1 business day online.
CAD $200 online / CAD $250 by mail
1 business day online
CAD $12 annual return plus provincial extra-provincial registration fees
At least 25% of directors must be Canadian residents (some provinces waive this)
Corporate Tax
Federal corporate rate 15%, plus provincial rates ranging from 8% (Alberta) to 16% (New Brunswick). Small business deduction reduces federal rate to 9% on the first CAD $500,000 of active business income for CCPCs.
VAT / GST
GST at 5% federal, HST at 13% to 15% in participating provinces. Registration required over CAD $30,000 gross revenue.
Why form a Federal Corporation (CBCA)
- Federal incorporation provides name protection across all provinces
- Access to the Canadian Controlled Private Corporation (CCPC) small business deduction at 9% federal rate
- Easier to expand into all Canadian provinces with a single federal charter
Watch outs
- Requires at least 25% Canadian resident directors under the CBCA
- Must register extra-provincially in each province where you carry on business, adding cost
Best for
Frequently Asked Questions
Other Canada entity options
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