Incorporate your business

To incorporate your business provincially or territorially, contact the incorporating authority that applies to you. To incorporate federally, visit Innovation, Science and Economic Development Canada.

When you incorporate in Alberta, British Columbia, Manitoba, New Brunswick, Nova Scotia, Ontario, Saskatchewan, Prince Edward Island, or federally, your business will automatically be assigned a business number (BN) and a corporation income tax program account.

When you incorporate with any other province or territory, you must register for a BN and a corporation income tax program account with the Canada Revenue Agency (CRA). For more information, go to How to register for a business number or CRA program accounts.

Information you need to register for a corporation income tax program account

You must have all of the following on hand:

• corporation name
• certificate number
• date of incorporation
• jurisdiction

After you register for a corporation income tax program account

If you registered using Business Registration Online (BRO), you'll get your BN and your CRA corporation income tax account details after you complete your registration. Make sure to save or print your BN for your records because it will not be sent to you.

If you registered by submitting Form RC1, Request for a Business Number and Certain Program Accounts, or through British Columbia or Ontario, you will receive a notice by mail confirming your BN and a summary of your CRA program accounts.

If you registered through Alberta, Manitoba, New Brunswick, Nova Scotia, Saskatchewan, Prince Edward Island, or federally, your incorporating authority will send your BN and CRA corporation income tax account details by mail, email, or online through their business registry. Check with them to find out how they will send this information.

Your corporation income tax program account will include your unique 9-digit BN, the 2-letter program identifier RC, and a 4-digit reference number. For example:

• Business number:

  • 123456789

• Corporation income tax program account:

  • 123456789 RC 0001

For more information, go to Corporations.

Non-resident corporations that register for a BN with the CRA may also be registered with a corporation income tax program account.

For more information, contact the Non-Resident Registration and Security Unit: Make a non-resident registration and security enquiry.

Corporate income tax obligations

Corporations have to meet certain obligations, such as:

• reporting all income and expenses
• notifying the CRA when there is a change of directors

Corporate filing and timelines

If your business is federally, provincially, or territorially incorporated, or if you are a non-resident corporation operating in Canada, you have to file Form T2, Corporation Income Tax Return. Corporations that the CRA considers to be registered charities are the only exception. For more information on corporate filing, see "Topics" at Corporation income tax return.

As a corporation, you have special filing requirements. For information on when you must file your corporation income tax return, go to When to file your corporation income tax return.

Generally, corporations have to pay their taxes in monthly instalment payments or quarterly instalment payments. For more information, go to Corporate income tax payments.

Liabilities and responsibilities

When a corporation fails to deduct, withhold, remit, or pay amounts held in trust for the Receiver General for Canada, the directors of the corporation may be held personally responsible, along with the corporation, to pay the amount owing. This amount includes penalties and interest.

However, if the directors take action to ensure the corporation makes the necessary deductions or remittances, the CRA will not hold the directors personally responsible.

Forms and publications

• Guide T4012, T2 Corporation – Income Tax Guide