How to Start Filing with Corporations Canada's Online Filing Centre in Canada

The Online Filing Centre is Corporations Canada's online service for federal corporation filings. Corporations Canada is part of Innovation, Science and Economic Development Canada (ISED), and it administers federal corporations under the Canada Business Corporations Act, the Canada Not-for-profit Corporations Act, and the Canada Cooperatives Act. This guide covers filing for federal business and not-for-profit corporations through the Centre, using the Centre's own service list and fee schedule.

Start with the boundary that causes the most wasted filings. The Centre handles federal filings only. It does not register your corporation in a province or territory, and it does not replace a provincial registry. Provincial and territorial legislation requires you to register your federal corporation in each province and territory in which it will conduct business, and conducting business typically includes having an address, a post office box, or a phone number there, or offering services or products there. Plan the provincial registrations alongside the federal filing, not after it.

Before you file: the account, the sign-in, and the key

Most filings start with a My ISED Account. Corporations Canada requires you to be signed in with your ISED Account to file many transactions in the Online Filing Centre, and if you do not have an account you are prompted to create one on your first attempt to submit a transaction.

Sign in exactly as the Centre states it. To register for a My ISED Account, visit the Online Filing Centre and select Sign in, then log in with your GCKey or with a Sign-In Partner. GCKey is the Government of Canada credential you create with a username, password, and password recovery questions, and it can be used across Government of Canada services. A Sign-In Partner lets you use your online banking credentials, or a Sign-In Partner participating in the Interac sign-in service; you are temporarily taken to your Sign-In Partner's site and redirected back, and your banking information is not shared with the government service. You then provide your first and last name, email address, and phone number, and verify your email address through a confirmation email from ISED. The next time you log in, you are prompted to update your 2-Step Verification settings. That 2-Step Verification is mandatory for all ISED login services, and you choose an authentication application, a voice or text message, or an email message.

A CRA credential is not a way to sign in to the Centre. Do not look for a CRA login on the sign-in screen. The CRA appears in this process in one narrower place: identity verification, described next.

Identity verification: once, at no cost, four routes

Verifying your identity through your ISED Account is mandatory to access the majority of the Centre's services, and it only needs to be done once. If you choose not to verify it, you will be restricted in what you can do online. There is no cost associated with verifying your identity. In your ISED Account profile, select Update, then Get started under the verification prompt, and choose one verification option:

• Canada Revenue Agency Identity Validation Service. This verifies your identity by sharing limited personal information held in your existing CRA account with ISED, with your consent: given name, family name, date of birth, phone number, and postal code. It discloses no tax or income data. You need an existing CRA account to use this route.
• Interac verification service using a banking login. This shares limited personal information held by your financial institution only to verify your identity. It supports ten Sign-In Partners: BMO, CIBC, Desjardins, Envision Financial, Island Savings, Prospera Credit Union, RBC, Scotiabank, TD, and Valley First. You are not charged a fee, and ISED does not get access to your banking information.
• Interac document verification service. You take a photo of your ID and a selfie with your mobile device. The accepted documents are a Canadian passport and a provincial or territorial driver's licence. Interac stores the photos for 90 days for account management or in case of issues, then deletes them.
• In-person visit to a Canada Post outlet. You provide consent and your personal information online, then complete the verification in person with government-issued photo identification showing your given name, family name, and date of birth, plus proof of address if your ID does not show the required address elements. Canada Post then updates ISED to confirm completion.

The corporation key: what it is and where to find it

Separately from your account, you need the corporation key for each individual corporation to file certain transactions. You do not need a corporation key to sign in to your ISED Account, and you are prompted to enter it when a transaction requires it, so keep it handy.

Find it on the Corporate Information Sheet sent by email on your date of incorporation, or on the email receipt from an annual return filed before September 15, 2021. If you still cannot find it, request a new one through the corporation key page. A replacement is sent to the current registered office address by mail by the end of the next business day, mail delivery standards apply, and your previous corporation key becomes invalid as soon as the new one is issued. If your registered office address differs from the one on file, or you have an urgent need, contact Corporations Canada by phone at 1-866-333-5556 (toll-free in Canada) before requesting a new key. Share the key only with individuals who have the authority to file on behalf of your corporation, and request a new key when those individuals no longer have that authority.

Once you link your corporation to your My ISED Account using the corporation key, you no longer need to use the key when filing online. Keep the key in your files anyway: you still need it for certain transactions filed by email or mail. The Centre also provides access-management tools, including assigning a full access manager, so a corporation can control who may file on its behalf without passing the key around. For the annual return specifically, you must already have access as a full access manager or filing collaborator, or you will need a corporation key.

Five services do not require a sign-in at all: ordering uncertified copies, getting a certificate of compliance, getting a certificate of existence, subscribing to email notices, and ordering a corporate profile. Everything else in the list below assumes you are signed in.

Filing online, step by step

1. Incorporate a business corporation: the Centre's five steps

Corporations Canada describes federal business incorporation as a five-step process in the Online Filing Centre:

1. Name your corporation. Choose a word name, made up of letters and symbols, or a numbered name such as 12345678 Canada Inc. A numbered name is the simplest option because Corporations Canada assigns the number, and you can use a different name to conduct business. With a word name, you have the legal right to use it across Canada once Corporations Canada approves it. You do not need to order a NUANS report before incorporating online with a word name: the corporate name search is now part of the federal incorporation process.
2. Create your articles of incorporation. This step establishes the corporation's structure. A small, private business can choose basic incorporation, a pre-packaged option with pre-determined articles, one or two classes of shares, a maximum of 10 directors, and an assigned, numbered corporate name. Alternatively, choose custom incorporation and specify your corporate name, share structure and any restrictions on share transfers, number of directors, restrictions on the business or business activities, and any other provisions. Articles can be in English, in French, in both official languages, or bilingual.
3. Establish the initial registered office address and first board of directors. Every incorporated business must have a registered office address, where corporate records are kept and official documents are served, and a board of directors. Choose an address where you will be sure to receive documents sent there, since legally they will be assumed to have been received by the corporation. When you incorporate, disclose each director's first name, last name, and address, and indicate whether or not each director is a resident Canadian.
4. File information on your individuals with significant control. You must file information about who owns and controls the business, called individuals with significant control (ISC), at incorporation and again with the annual return.
5. Submit and pay the fee. The fastest and simplest way to submit and pay is through the Online Filing Centre. Online basic incorporation costs $200 and can be done within 1 business day. Express service is available for an additional $100, with a decision within four business hours of submitting the request.

The Centre's fee table lists incorporation at $200 for business and not-for-profit corporations, with a 1-day standard, and express service at $100 plus the regular service fee, with a 4-business-hour standard online. For not-for-profit corporations and cooperatives, use the Centre's dedicated incorporation guides for those Acts rather than assuming the business steps transfer unchanged.

This guide describes the published process only. Corporations Canada states that its incorporation information is not intended to replace legal advice, and that you should consult a lawyer or another professional advisor to ensure the specific needs of your corporation are met.

2. The annual return: the filing most corporations forget

Every business corporation must file its annual return with Corporations Canada every year, and filing an annual return avoids the potential dissolution of the corporation. Business corporations must file the annual return and ISC information within 60 days following their incorporation, amalgamation, or continuation anniversary date, regardless of the size of the business. File the annual return online for $12, with a 1-day standard. If you are not sure when yours is due, search for your federal corporation through Corporations Canada's search tool to find out if your annual return is due.

The annual return is a corporate registry filing. It is separate from any tax return filed with the Canada Revenue Agency, and filing it does not satisfy CRA obligations. The same $12 online fee and 1-day standard apply to not-for-profit corporations' annual returns on the Centre's fee schedule; this guide states the 60-day anniversary deadline only for business corporations, because that is the deadline the annual-return page states for them.

3. Changes, certificates, and other filings the Centre lists

The Centre's services table covers the routine life of a federal corporation. The fees below are the online fees exactly as the Centre lists them. Where the Centre lists a range, the range is shown, not a single figure.

Two amendment details are worth reading precisely. Amending articles online costs $200 and takes 1 day, and express service adds $100 for 4 hours. But changing only the province or territory of the registered office, or only the minimum and/or maximum number of directors, is free if filed online. Changing the registered office address within the same province or territory is a separate, free filing; if the new address is in another province or territory from the one stated in your articles, you must change the province or territory of the registered office by amending your articles. Amendments that add an English or French version of a corporate name, or change a name as directed by Corporations Canada, are not available online: they are free by email or mail and take 10 days.

Certificates of compliance and existence are often needed to support a loan request or to assure a supplier or buyer that the corporation exists and has not been dissolved. Any person can request one, and the Centre lists each at $10 without requiring a sign-in, as noted above. If the corporation does not meet the requirements, Corporations Canada sends a notice of refusal with the reasons, and the fees are non-refundable.

The Centre also lists a service to register a federal corporation in a province or territory, at variable cost, which leads to the provincial step below rather than completing it inside the federal filing.

Paying: credit cards only online, and no refunds once processed

Online, Corporations Canada accepts American Express, Mastercard, and Visa. Debit is no longer an accepted method of payment for online services, as of November 19, 2022. Once a payment is processed for an online transaction, no refund will be possible.

By email or mail, the same three credit cards are accepted. Do not include your credit card information in an email or letter: include your corporation key, a contact name, and a telephone number, and Corporations Canada will call that person to obtain the card information. By mail, you can also pay by cheque payable to the Receiver General for Canada, sent to Corporations Canada, C.D. Howe Building, 235 Queen St, Ottawa ON K1A 0H5. Corporations Canada does not acknowledge receipt of applications except for online applications, and does not send back a copy of the forms filed.

For back-to-back requests, two or more related requests that must be processed in a specific order, Corporations Canada recommends providing all relevant documents in their final form by email or mail rather than online, because the Online Filing Centre is mainly dedicated to single transactions. State the order of processing and the desired effective dates for the certificates in your correspondence.

After the federal filing: register where you operate

A federal certificate is not the end of the registration work. Register in each province and territory where the corporation will conduct business, using that province or territory's registrar. Corporations Canada has partnered with Alberta, British Columbia, Manitoba, Saskatchewan, and Quebec to make that registration easier and faster through a shared start, and with Ontario, Nova Scotia, and Newfoundland and Labrador so the necessary provincial forms are filled with the information provided during incorporation, for business corporations. For other provinces and territories, use the registrar website listed on Corporations Canada's registration page. Even where a partnership applies, Corporations Canada advises confirming directly with the province that the registration is complete, for Ontario, Nova Scotia, and Newfoundland and Labrador.

Keep the federal side current after that: file the annual return and ISC information every year, update director and registered office information when it changes, and subscribe to the free annual return reminders and corporate filing notices so you are emailed when changes to directors, registered office address, name, or status are filed.

Figures cut or left unverified

Some figures and rules are deliberately not stated in this guide, because they could not be verified on a current official Corporations Canada or ISED page. Do not rely on any figure below unless you confirm it on the current Corporations Canada fee or instruction page first. Paper and email filing fees for incorporation and annual returns, including any higher paper fee, were not stated, because the opened fee pages state the online fees and the Centre's online service list, and no opened page confirmed a current paper fee. The director-residency percentage rule for federal corporations was not stated, because the opened incorporation page confirms only that each director's resident Canadian status must be disclosed, and no opened page confirmed a percentage threshold. The 30-day timing for updating ISC information after a change was not stated, because the opened pages confirm ISC filing at incorporation and with the annual return, and no opened page confirmed a separate update deadline. An express-service submission cutoff time was not stated, because the opened pages confirm only the $100 additional fee and the four-business-hour standard. A 60-day anniversary deadline for not-for-profit corporations' annual returns was not stated, because the opened annual-return page states that deadline for business corporations, while the fee schedule confirms only the $12 fee and 1-day standard for not-for-profit annual returns. A standalone NUANS fee was not stated as a separate charge, because the opened fee schedule states that the corporate name search is part of the online incorporation process, and the Centre lists name preapproval only as $0 / $13.80. If any of these figures is needed, verify it on the current Corporations Canada fee or instruction page before publishing it.

Related guides:

• How to Incorporate Federally vs Provincially in Canada — the federal versus provincial decision, including extra-provincial registration and the annual return.
• How to Incorporate in Ontario — the provincial filing for the province where most first-time incorporations happen.
• How to Incorporate in British Columbia — the BC filing, including its name approval request and annual report.
• How to Incorporate in Alberta — the Alberta filing through an authorized registry agent.
• How to Register a Sole Proprietorship and Get a GST/HST Number in Canada — the unincorporated route and the CRA accounts corporations also use.
• How to Open a Business Bank Account in Canada — what banks ask a new corporation for after the certificate arrives.

Sources

• Innovation, Science and Economic Development Canada, Online Filing Centre — the Centre's full services table and fees, including the $12 annual return, $200 incorporation, $10 certificates, free director and registered office changes, and the $100 express service with a four-business-hour decision.
• Innovation, Science and Economic Development Canada, More information on identity and access management — the My ISED Account requirement, the five services that do not require a sign-in, GCKey and Sign-In Partner sign-in, mandatory 2-Step Verification, one-time identity verification at no cost, and the corporation key requirement.
• Innovation, Science and Economic Development Canada, How to verify your identity — the four identity verification options, including the CRA Identity Validation Service sharing no tax or income data, the ten Interac Sign-In Partners, Interac document verification, and the Canada Post in-person route.
• Innovation, Science and Economic Development Canada, Services, fees and processing times — the $200 incorporation and $12 annual return with 1-day standards, the $200 amendment fee with free online province and director-number changes, the name search being part of online incorporation, and express service at $100 plus the regular fee.
• Innovation, Science and Economic Development Canada, How to incorporate a business — the five incorporation steps, basic versus custom incorporation, the maximum of 10 directors for basic incorporation, and director disclosure including resident Canadian status.
• Innovation, Science and Economic Development Canada, Annual return, Business corporations — the yearly annual return obligation, the $12 online fee, the 60-day anniversary deadline, ISC filing at the same time, and the full access manager, filing collaborator, or corporation key requirement.
• Innovation, Science and Economic Development Canada, Corporation key — where to find the corporation key, replacement mailed by the end of the next business day, the previous key becoming invalid, and linking the corporation to a My ISED Account.
• Innovation, Science and Economic Development Canada, How to file and pay for an application — accepted credit cards online, debit no longer accepted as of November 19, 2022, no refunds once an online payment is processed, and email and mail payment handling including cheques payable to the Receiver General for Canada.
• Innovation, Science and Economic Development Canada, Register a federal corporation in a province or territory — the requirement to register in each province and territory where the corporation conducts business, varying provincial costs, and the partnered provinces for incorporation and registration.