Official-source guide. Atlas organizes public information from Canadian authorities. The linked authority remains controlling. This is general navigation, not legal or tax advice.
Registering a corporation
Corporation setup can involve incorporation, a federal business number and corporation income-tax account, registration in other operating jurisdictions, and required permits or licences.
General federal routing for a corporation; province, territory, legal form and activity still control the exact path.
Open Government of Canada Reviewed 2026-07-29
Atlas does not infer:
- that every applicant completes the steps through one service
- that no additional step applies
The federal permits page routes businesses to permit and licence information across federal, provincial, territorial and municipal levels.
Permit discovery; the responsible issuing authority controls each requirement.
Open Government of Canada Reviewed 2026-07-29
Atlas does not infer:
- that the list is exhaustive for a reader
- approval, eligibility, cost or processing time
Operating across jurisdictions
A corporation planning to operate in other provinces or territories must also register as an extra-provincial or extra-territorial corporation in those jurisdictions.
General federal routing statement; each responsible province or territory controls its own registration requirements.
Open Government of Canada Reviewed 2026-08-01
Atlas does not infer:
- the legal test for operating in a jurisdiction
- province-specific forms, fees or deadlines
CRA business and tax accounts
A resident business that already has a business number should use that existing number when registering for additional CRA program accounts.
Resident Canadian business using the CRA registration route.
Open Canada Revenue Agency Reviewed 2026-07-29
Atlas does not infer:
- whether a reader already has a BN
- which program accounts a reader needs
CRA program accounts use a business number plus a program identifier and reference number; common account types include GST/HST, payroll, corporation income tax and registered charities.
CRA program-account structure and common account types; each account has separate registration and reporting requirements.
Open Canada Revenue Agency Reviewed 2026-08-01
Atlas does not infer:
- eligibility for an account
- mandatory registration without the stated activity
- tax liability
- that all accounts are opened together
Revenu Québec provides the official registration route for GST/HST and QST accounts for businesses carrying on applicable commercial activities in Québec.
Direct Revenu Québec GST/HST and QST registration guidance; the authority page controls thresholds, mandatory cases and exceptions.
Open Revenu Québec Reviewed 2026-08-01
Atlas does not infer:
- whether a reader must register
- rates, thresholds, periods or filing dates
- that GST/HST and QST rules are identical
Charities and non-profit organizations
The CRA treats registered charities and non-profit organizations as different categories.
Federal income-tax and charity-status distinction; it does not choose an incorporation form.
Open Canada Revenue Agency Reviewed 2026-07-29
Atlas does not infer:
- that a particular organization qualifies for either category
- provincial or territorial legal status
The CRA states that a non-profit organization cannot issue official donation receipts.
Federal CRA summary policy for an organization meeting the Income Tax Act non-profit-organization description.
Open Canada Revenue Agency Reviewed 2026-08-01
Atlas does not infer:
- whether an organization qualifies as an NPO
- fundraising permission
- registered-charity status
- provincial receipting rules
Obtaining a business number and RR account does not itself make an organization a registered charity; a separate registered-charity application is still required.
CRA account setup and federal registered-charity application boundary.
Open Canada Revenue Agency Reviewed 2026-07-29
Atlas does not infer:
- approval or eligibility
- application outcome or processing time
Payroll registration
The CRA payroll-registration page provides different online entry points for resident and non-resident businesses.
Payroll account registration routing only.
Open Canada Revenue Agency Reviewed 2026-07-29
Atlas does not infer:
- whether a payroll account is required
- worker classification
- deduction or remittance amounts
Dissolution and CRA account closure
CRA business program accounts have account-specific closure procedures, including outstanding filing and payment steps.
CRA program-account closure only.
Open Canada Revenue Agency Reviewed 2026-07-29
Atlas does not infer:
- that all accounts can be closed together
- that closing an account ends the legal entity
For a federal corporation, dissolution is a separate legal process that ends the corporation’s existence and follows a Corporations Canada route based on corporation type and situation.
Corporations Canada dissolution overview for federally incorporated entities; it does not describe provincial or territorial dissolution or CRA account closure.
Open Innovation, Science and Economic Development Canada — Corporations Canada Reviewed 2026-08-01
Atlas does not infer:
- that closing CRA accounts dissolves a corporation
- that one dissolution route fits every corporation
- that no tax, payroll, licence, creditor or provincial step remains