Document background
Articles of Incorporation, including those styled as S Corporation Articles of Incorporation, serve as the founding documents for creating a corporation in Canada. While the S Corporation designation is specific to U.S. tax law and doesn't exist in Canada, the incorporation process follows either federal legislation (Canada Business Corporations Act) or provincial corporate statutes. These articles must be filed with either the federal or provincial corporate registry and include essential information such as the corporate name, registered office address, share structure, director information, and any business restrictions. The document is required when establishing a new corporation and forms part of the corporation's permanent records, serving as reference for corporate governance matters and future corporate actions. It establishes the basic framework for the corporation's existence and operations within Canadian jurisdiction.
