Federal or provincial, operating name or numbered company, and the filings that catch people out twelve months later.
Most incorporation advice stops at the moment the certificate arrives. The decisions that actually cost people money show up six to twelve months later. Federal or provincial? A federal corporation under the CBCA gives you name protection across Canada and lets you operate in any province once registered there. An Ontario corporation is simpler and cheaper if you will only ever operate in Ontario. The practical test is not ambition — it is where you will actually invoice from in the next two years. Federal incorporation followed by extra-provincial registration in Ontario means two sets of filings, forever. Numbered company plus operating name You do not have to choose a corporate name at incorporation. A numbered company with a registered operating name is often the cleaner route: the legal entity stays boring and permanent, while the brand can change without amending articles. The annual return is not your tax return This is the one that catches people. The corporate annual return is a separate filing from your T2 corporate tax return, it goes to a different place, and missing it repeatedly can lead to dissolution. Put it in a calendar the day you incorporate, with a reminder that fires a month early. Changes you must file Registered office address — including moving out of a home office Directors — appointments, resignations, address changes Individuals with significant control — the ISC register, which many small corporations do not know they must maintain None of these are difficult. They are simply easy to forget, and the penalty for forgetting compounds quietly until the year you need a clean corporate record for a lender, a landlord, or a sale.