Tax Punjabi - Incorporation

Complete Business Incorporation Checklist for Canadian Entrepreneurs

Category: Incorporation Reading time: 10 min read Published: 1/3/2026

Thinking of incorporating your business? This step-by-step guide covers everything from name selection to CRA registration. Free checklist included.

🎯 Key Takeaways
  • Incorporation is a multi-step process with specific requirements
  • Federal vs provincial incorporation - know the differences
  • Must register for GST/HST, payroll, and other CRA programs
  • Corporate bank account and minute book are essential
  • Annual filings required to maintain good standing

🏢 Why Incorporate?

Incorporating your business creates a separate legal entity. This offers several advantages:

  • Limited liability: Personal assets protected from business debts
  • Tax advantages: Small business tax rate of 9-12.5% (vs personal rates up to 53%)
  • Credibility: "Inc." or "Ltd." signals established business
  • Easier succession: Shares can be transferred or sold

📋 Step-by-Step Incorporation Checklist

1️⃣
Step 1: Choose Your Business Name
  • Run NUANS name search ($20-$100)
  • Ensure name is unique and available
  • Consider numbered company if name not critical
  • Check trademark registry for conflicts
  • Reserve name if needed (60-90 days)
2️⃣
Step 2: Federal vs Provincial Decision

Federal Incorporation:

  • Can operate under same name in all provinces
  • Cost: ~$200-$300
  • Still need to register in each province you operate
  • Name protection across Canada

Provincial Incorporation:

  • Less expensive (varies by province)
  • Good if only operating in one province
  • Must register extra-provincially if expanding
3️⃣
Step 3: Prepare Incorporation Documents
  • Articles of Incorporation
  • Initial registered office address
  • First director(s) names and addresses
  • Share structure (typically start with common shares)
  • Restrictions on share transfer (if any)
4️⃣
Step 4: File and Receive Certificate
  • Submit to Corporations Canada (federal) or provincial registry
  • Pay filing fees
  • Receive Certificate of Incorporation
  • Note your Business Number or Corporation Number
5️⃣
Step 5: Create Corporate Minute Book
  • Organizational resolutions
  • By-laws
  • Share register and share certificates
  • Director and officer register
  • Copies of all filed documents
6️⃣
Step 6: Register with CRA
  • Apply for Business Number (BN)
  • Register for GST/HST (if revenue over $30,000)
  • Register for Payroll account (if hiring employees)
  • Register for Import/Export accounts (if applicable)
7️⃣
Step 7: Open Corporate Bank Account
  • Bring Certificate of Incorporation
  • Bring resolution authorizing account opening
  • Personal ID for signing authorities
  • Keep business and personal finances SEPARATE
8️⃣
Step 8: Ongoing Compliance
  • Annual return filings (federal or provincial)
  • Corporate tax return (T2) within 6 months of year-end
  • GST/HST returns (monthly, quarterly, or annual)
  • Payroll remittances and T4s
  • Update corporate records as changes occur

💰 Typical Incorporation Costs

DIY Online: $400-$700

  • NUANS search: $20-$100
  • Filing fees: $200-$300
  • Minute book software/template: $50-$200

Professional Service: $1,000-$2,500

  • Includes all of above plus professional preparation
  • Proper share structure for tax planning
  • CRA registrations completed
  • First year bookkeeping setup

⚠️ Common Mistakes to Avoid

  • Wrong share structure: Limits future tax planning
  • Missing minute book: Required for audits and financing
  • Not separating finances: Loses liability protection
  • Missing annual filings: Corporation gets dissolved
  • No CRA registrations: Penalties and interest

Ready to Incorporate?

Tax Punjabi offers complete incorporation packages starting at $999. Includes proper share structure for tax planning, minute book, and all CRA registrations.

This article is for educational purposes only. Consult a professional for your specific situation.