# Canada Incorporation, Corporate Tax & GST/HST

> A Canadian corporation can be incorporated federally under the CBCA or under a province's law. Federal corporations need at least 25% of directors to be resident Canadians, while some provinces such as Ontario and British Columbia have no residency requirement. Corporations file a T2 return within six months of year-end and register for GST/HST once taxable supplies exceed C$30,000 over four quarters.

## Who this is for

- Indian PRs and founders starting in Canada
- Indian companies entering Canada
- Freelancers incorporating in Canada

## Services

- [Canada Incorporation — Federal or Provincial](https://www.industax.com/services/canada-business/canada-incorporation) — CBCA or provincial incorporation, Business Number and registrations
- [Canada Corporate Tax Return (T2)](https://www.industax.com/services/canada-business/canada-t2-corporate-tax) — Federal and provincial corporate tax filings
- [Canada GST/HST Registration & Returns](https://www.industax.com/services/canada-business/canada-gst-hst-registration) — GST/HST registration above C$30,000 and periodic returns

## FAQs

### Can a non-resident incorporate in Canada?

Yes, though federal corporations need 25% resident Canadian directors. Provinces such as Ontario and British Columbia allow companies with no Canadian-resident directors.

### What is the small business tax rate in Canada?

The federal small business rate is 9% on the first C$500,000 of active business income of Canadian-controlled private corporations, plus a provincial rate.

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Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.