How to Incorporate a Business in Ontario

A corporation is a separate legal entity from the people who own it. It has its own name, its own records, its own tax return and its own accounts with the Canada Revenue Agency (CRA). Getting one started in Ontario comes down to a few decisions in a set order: where to incorporate, what to call the company, what goes in the articles, and which government accounts to open afterwards.

What follows is a plain summary of what the Ontario government, Corporations Canada and the CRA publish about each step. It is general information, not legal or tax advice, and the right structure depends on the business and the people behind it.

Step 1: Ontario or federal?

A business in Ontario can incorporate under Ontario's Business Corporations Act through the Ontario Business Registry, or under the Canada Business Corporations Act through Corporations Canada, which is part of Innovation, Science and Economic Development Canada (ISED). Either way, the corporation can do business in Ontario. The differences show up in the name search, the fee, and the paperwork that follows.

• Ontario incorporation is filed with the province. A business operating only in Ontario has one registry to deal with for its corporate filings.
• Federal incorporation is filed with Corporations Canada. Corporations Canada's benefits page says a federal word name can be used across Canada, which matters to owners planning to expand into other provinces. The trade-off is that a federal corporation has to register in each province or territory where it carries on business, Ontario included.

Neither route is better in general. Owners who expect to work in several provinces sometimes lean federal; owners whose work stays in Ontario often find the provincial route simpler. Talk through your own plans before choosing.

Step 2: A word name or a numbered company

Every corporation needs a name, and the name decides how much searching you do first.

• Numbered name. Both governments will assign a number as the name, such as 12345678 Canada Inc. at the federal level. Corporations Canada describes this as the simplest option, and Ontario's registration page says the name search report isn't needed when you use a number name.
• Word name in Ontario. Ontario's registration page says a business corporation using a word name needs an Ontario-biased or weighted NUANS name search report, obtained from a private name search company. It specifically says a federal-biased NUANS report won't be accepted.
• Word name federally. Corporations Canada checks word names as part of its online incorporation, and its fees page says you don't need to order a NUANS report before incorporating online with a word name.

A NUANS report is a list of existing names and trademarks similar to the one you want. It isn't an approval, and a name that looks clear can still be refused or challenged if it's confusingly close to one already in use.

Step 3: The articles of incorporation

People often ask what articles of incorporation are. They are the founding document that sets up the corporation's basic structure. In Ontario, articles are filed through the registry; at the federal level, Corporations Canada lays out its process in five steps:

1. Name the corporation, with a word name or a numbered name.
2. Create the articles. Corporations Canada offers a basic option (preset articles, one or two classes of shares, up to 10 directors and a numbered name) or a custom option where you set the share structure, the number of directors and any restrictions on the business.
3. Set the registered office and first board of directors. Corporations Canada says every incorporated business must have a registered office address and a board of directors, and asks for each director's name, address and whether they are a resident Canadian.
4. File information on individuals with significant control, meaning the people who own or control the corporation.
5. Submit and pay through the Online Filing Centre.

The registered office matters more than it looks. Corporations Canada describes it as the address where corporate records are kept and where legal documents are delivered, so pick an address where mail will reliably reach you.

Government fees, as published in November 2026

These are the governments' own filing fees. They can change, and private filing services charge their own fees on top.

• Ontario: the province's fee table, updated September 29, 2026, lists $300 to incorporate a business corporation, whether online (immediate) or by mail (15 business days). The NUANS report for a word name is bought separately from a private search company.
• Federal: Corporations Canada's fees page lists $200 to incorporate online, processed in one day, with express service available for $100 more.

Step 4 for federal corporations: registering in Ontario

Corporations Canada says provincial and territorial law requires a federal corporation to register in each province or territory where it does business. Its examples of doing business include having an address, a post office box or a phone number there, or offering products or services there.

For Ontario, there is a shortcut. Corporations Canada's registration page says Ontario is one of the provinces that partners with it, so the provincial forms can be filled from the information given during a federal incorporation. It adds that you may already be registered with Ontario as a result, and suggests confirming with the province. If not, the Ontario Business Registry offers an online service to file an Initial Return for an extra-provincial corporation, and Ontario's fee table shows no government fee for it.

Keeping an Ontario corporation current

Incorporating is a one-time filing; staying on the public record is ongoing. The Ontario Business Registry page says corporations must file an Annual Return through the registry within six months of their fiscal year-end, and that changes, such as a new address or a change in directors, have to be reported within 15 days.

Step 5: CRA business number and program accounts

A business number (BN) is the nine-digit number the CRA uses to identify a business. The CRA's corporation income tax page says businesses incorporated federally or in Ontario are automatically assigned a BN and a corporation income tax program account. Ontario's own nine-digit Business Identification Number is a different number from the CRA's BN, which trips people up.

Each CRA program account adds a two-letter code and a four-digit reference to the BN. The CRA's program accounts page lists the common ones:

• RC, corporation income tax. Opened automatically for federal and Ontario corporations. It is the account the yearly T2 corporate return is filed against.
• RT, GST/HST. Needed once the business is required to register, or chooses to. Our HST filing deadlines guide explains the $30,000 small supplier test and the reporting periods.
• RP, payroll deductions. Needed before the corporation pays employees, including an owner who takes a salary. Payroll services cover setup, remittances and year-end slips.

WSIB

Workplace insurance is provincial, not CRA. The WSIB says most Ontario businesses with employees must register, and that the deadline is 10 calendar days from the day the first employee is hired. Some industries, construction among them, have their own rules. Our page on WSIB reporting covers the registration and ongoing reports.

Where a lawyer usually comes in

The government forms create the corporation; they don't settle how the owners deal with each other. Shareholder agreements, share classes for family members or partners, and by-laws are legal documents, and a lawyer is a common choice for drafting them. Corporations Canada's own guidance suggests consulting a lawyer or another professional advisor to make sure the corporation's specific needs are met.

How Infoetax helps with incorporation

Business registration and incorporation is one of the eight services Infoetax lists: registering a business, Ontario and federal incorporation, the CRA business number, and HST, payroll and WSIB registration. Infoetax has over 15 years of experience, and the same office handles the bookkeeping and corporate tax filings that come after the certificate is issued. Read more on the business registration and incorporation page.

To talk through which route fits your plans, call the office on Queenston Road at 905-393-7664, email ravi@infoetax.ca with a short note about the business, or use the contact page.