How to Incorporate in Ontario: Step-by-Step Guide for 2026

Incorporating in Ontario means filing Articles of Incorporation with the Ontario Business Registry under the Ontario Business Corporations Act (OBCA), paying a $300 government fee, and setting up the organisational records every corporation is legally required to keep. The filing itself is the easy part; the mistakes that actually cost people time and money tend to happen either in choosing the wrong structure before filing or in skipping the organisational work that comes right after.

This guide walks through the entire process: what to decide before you file, the exact steps, the current government fee, and what you’re responsible for once your corporation exists.

Step 1: Decide Provincial or Federal

If your business will operate mainly within Ontario, provincial incorporation under the OBCA is generally the simpler and more cost-effective choice. If you plan to operate in multiple provinces or want your name protected across all of Canada, federal incorporation is worth considering instead, though it comes with its own director residency requirement and doesn’t eliminate the need to register extra-provincially wherever you have a physical presence. This decision is worth making deliberately rather than defaulting to whichever option sounds more impressive.

Step 2: Choose a Name

You have two options:

Step 3: Confirm Your Directors

Ontario has no residency requirement for corporate directors, unlike federal incorporation under the CBCA, which requires at least 25% Canadian resident directors. Directors just need to be at least 18 years old and not an undischarged bankrupt or found incapable of managing property under Ontario law.

Step 4: Prepare Your Articles of Incorporation

Your Articles need to include your corporation’s name, registered office address in Ontario, share structure (classes of shares and any restrictions), and the number of directors. Getting the share structure right at this stage matters, since amending it later is more involved than setting it up correctly the first time. If you’d rather not draft this yourself, customised Articles of Incorporation prepared by a paralegal is worth considering, especially if your share structure isn’t a simple single-class setup.

Step 5: File With the Ontario Business Registry

Filing is done online through the Ontario Business Registry. The government fee is $300, and online filings are typically processed within a few business days.

DIY vs. filing through a service: You can file yourself directly for the $300 government fee. Where a service tends to add value is in catching share-structure or naming issues before they cause a rejection or a costly amendment later, and in bundling the organisational work (minute book, bylaws, CRA registration) that often gets skipped when people file on their own. Corporation Ontario (Ontario Corporate Filing Center) offers an Ontario Corporation incorporation package built around these requirements, if you’d rather have that handled.

Step 6: Receive Your Certificate of Incorporation

Once approved, you’ll receive your Certificate of Incorporation and Ontario Corporation Number by email. This is your proof of legal existence, and you’ll need it for CRA registration, banking, and any other filings that ask for confirmation your corporation exists.

Step 7: Get a CRA Business Number

Register with the Canada Revenue Agency for a Business Number, which you’ll need for corporate income tax, payroll (if you’ll have employees), and GST/HST accounts.

Step 8: Set Up Your Organisational Records

This is the step DIY incorporations most often skip, and it’s where problems tend to surface later, when selling the business, raising money, or facing an audit. At a minimum, you need:

• Bylaws covering meeting procedures, director and officer roles, and banking authority.
• Organisational resolutions confirming the appointment of your directors, officers, and shareholders.
• Share certificates issued to your shareholders, along with a share register.
• A minute book holding all of the above, along with your Articles, director register, and officer register.

A one-owner corporation still needs signed documents showing who owns the shares and what the director decided; a template that’s never actually been filled out and signed doesn’t meet this bar.

Step 9: Open a Corporate Bank Account

Most banks will ask for your Certificate of Incorporation, Business Number, a board resolution authorising the account, and identification for signing directors. Keep this account separate from personal finances from day one.

Step 10: Register for HST If You Need To

You’re required to register for and start charging GST/HST once your taxable revenue exceeds $30,000 over four consecutive calendar quarters (or in a single quarter). Below that threshold, you’re considered a small supplier, and registration is optional. If you’re planning significant upfront purchases, voluntary registration before you hit the threshold can let you claim input tax credits on those expenses.

What Does It Cost to Incorporate in Ontario?

The $300 government fee is fixed and mandatory. Everything else (NUANS providers, legal review, and minute book supplies) varies by who you use, so it’s worth getting a specific quote rather than assuming a flat number applies across providers.

Ongoing Compliance Once You’re Incorporated

Missing the annual return or T2 filing can put your corporation into default and eventually put it at risk of dissolution, which then complicates banking, contracts, and anything else that depends on the corporation being in good standing.

Common Mistakes to Avoid

Not Sure a Standard Corporation Fits?

If you’re a regulated professional, a Professional Corporation follows a different ownership model specific to your governing body. Real estate registrants have their own structure, the Ontario PREC. If your organisation exists for a charitable or community purpose rather than profit, see our guide on starting a not-for-profit in Ontario instead. If your goal is holding investments or shares in other companies, an Ontario Holding Company is typically layered on top of an operating corporation for that purpose. And if member ownership and one-member-one-vote governance fit your organisation better than shareholder ownership, see our guide on starting a co-operative in Ontario.

Frequently Asked Questions