Country Report 2018: Canada

Creation of an organization may be subject to slightly different rules in each of the ten provinces, three territories, and at the federal level. Nevertheless, there are essentially no restrictions on who can incorporate an organization. The incorporators must be of legal age, usually 18, mentally competent, and not an undischarged bankrupt, though even these vary from jurisdiction to jurisdiction. The process is generally simple and fees are modest. No capitalization is required. Generally, the entity can pursue any activity other than profit, but there may be significant limitations imposed by other legislation depending on the purpose of the organization