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CA
Canada
Doing Business
Canada Business Guide
Unlike most provinces requiring resident directors, British Columbia lets a foreigner be sole director and shareholder; stable politics, low costs, banking, SMEs.
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Canada Business GuideCA
Canada
Corporate Income Tax
Canada Tax Brief
Canada has a federal corporate income tax rate of 15%, with provincial and regional rates ranging from 8% to 16%. Half of capital gains are considered taxable income and taxed at the regular rate. Tax…
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Canada Tax BriefGeneral CIT Rate
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
CIT Return Due Date
After six months from the end of the company's fiscal year.
CIT Payment Due Date
Typically, two months after the end of the company's tax year.
Estimated Payment Due Date
Tax installment payments are usually due on the last day of each month.
Resident WHT (Dividend/Interest/Royalty)
N/A
Non-Resident WHT (Dividend/Interest/Royalty)
25/25/25
General Capital Gain Tax Rate
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
Composite Effective Average Tax Rate
23.74
Composite Effective Marginal Tax Rate
13.74
CA
Canada
Legal Entity Types
Canada CBCA
CBCA Corporation
CBCA is a law enacted by the federal government of Canada, applicable to companies nationwide. It allows companies to exist in the form of consolidating all ownership, meaning that the ownership of th…
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Canada CBCAOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
At least one
Requirements For Directors
At least one
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
100 Canadian dollars
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
CA
Canada
Legal Entity Types
Canada Ltd
Limited Company
A Limited Company (Ltd) in Canada is a widely-used corporate structure offering limited liability protection to its shareholders. The minimum share capital required for forming a Limited Company in Ca…
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Canada LtdOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
Minimum one shareholder
Requirements For Directors
Minimum one director
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
See Memo
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
No minimum registered capital requirement.
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
CA
Canada
Legal Entity Types
Canada OBCA
OBCA Corporation
OBCA is a legal entity in Canada, with the full name of OBCA Corporation. It is a corporation with limited liability and can publicly participate in the market. According to the regulations of OBCA, t…
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Canada OBCAOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
至少一名 translates to "at least one" in English.
Requirements For Directors
至少一名 translates to "at least one" in English.
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Negative
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
No minimum registered capital requirement.
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
CA
Canada
Legal Entity Types
Canada Partnership
Partnership
Partnership is a common type of legal entity in Canada, with the full name being Partnership. It belongs to a form of joint ownership, where it is collectively owned and operated by two or more indivi…
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Canada PartnershipOwnership
Consolidated Ownership
Limited Liability
See Memo
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
No requirements
Requirements For Directors
No requirements
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
No minimum registered capital requirement.
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
CA
Canada
Legal Entity Types
Canada SP
Sole Proprietorship
SP is the most common form of legal entity in Canada, also known as a sole proprietorship. It is an enterprise operated solely by one person, who owns both the ownership and operational rights. SP doe…
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Canada SPOwnership
Private Ownership
Limited Liability
Negative
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
No requirements
Requirements For Directors
No requirements
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
1. Starting from 1 Canadian dollar.
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
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