North America Common Law
Founders incorporating in BC or Ontario, Canada
Ontario and British Columbia have removed the Canadian resident director requirement that still applies under federal CBCA (25% Canadian directors). GST/HST registration triggers above CAD 30k of revenue. MaRS, Communitech and Creative Destruction Lab anchor the ecosystem.
No director residencyGST/HST CAD 30kMaRS / CDL
Start setup {placement} 4 min · no card required
Corp tax
26.5%
Fastest setup
5 business days
Tax treaties
94
Region
North America
What you'll need
- Resident director required
- Local registered office required
- No substance requirement
- Minimum capital: CAD 1
- Administrative language: English and French
- Legal system: Common law
Tax and treaty profile
- Corporate tax 26.5%
- Tax treaties 94
- VAT rate 13%
- Withholding on dividends 25%
Key treaty partners
United StatesUnited KingdomFranceGermanyNetherlandsSingapore
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe supported
- Wise supported
Considerations
If you want territorial or low tax treatment
Canada taxes worldwide income at ~26.5% combined; even with SR&ED the effective rate stays material for non R&D revenue. For territorial regimes:
~26.5% combined CITWorldwide taxationProvincial layering