Canada
Company Formation in Alberta
Province of Alberta — Corporate Registry (Service Alberta)
Overview
Alberta is Canada's premier low-tax energy and commercial powerhouse. Operating under the Alberta Business Corporations Act (ABCA), Alberta offers two extraordinary competitive tax advantages: **the lowest provincial corporate income tax rate in Canada at just 8%** (yielding an ultra-competitive combined federal/provincial rate of only 23%), and **0% Provincial Sales Tax (PST)** — meaning only the 5% federal GST applies across the entire province. In March 2021, under Bill 22, Alberta officially repealed the 25% Canadian resident director requirement, opening its economy fully to 100% foreign non-resident ownership and directorship. Calgary is home to the second-highest concentration of corporate head offices in Canada, while Edmonton anchors world-leading AI research at the Alberta Machine Intelligence Institute (Amii) and University of Alberta. Alberta also permits Unlimited Liability Companies (Alberta ULC), providing a low-tax alternative for US cross-border corporate structures.
Why Choose Alberta
Lowest corporate tax rate in Canada — just 8% provincial CIT (23% combined with federal)
0% Provincial Sales Tax (PST) — businesses and consumers pay only the 5% federal GST
Eliminated the 25% Canadian resident director requirement (Bill 22 enacted in 2021)
Alberta Unlimited Liability Company (Alberta ULC) authorized for US tax pass-through planning
Calgary has the highest concentration of corporate headquarters per capita in Canada
Edmonton is a global center for artificial intelligence and reinforcement learning (Amii, DeepMind)
Global energy and clean tech capital with massive engineering and infrastructure capacity
Rapid corporate registration and full remote corporate banking onboarding
Business Entity Types
| Entity | Ownership | Directors | Capital | Tax | Best For |
|---|---|---|---|---|---|
| Alberta Corporation | 100% | 1 (no Canadian residency required) | None | 8% Alberta CIT + 15% federal CIT (23% combined general rate; 11% small business) | Clean energy, software engineering, AI ventures, logistics, construction, general commercial |
| Alberta ULC | 100% | 1 | None | Canadian corporate tax status; US pass-through flow-through tax status | US corporate groups seeking lowest Canadian tax rates combined with US flow-through treatment |
Step-by-Step Formation Process
Alberta NUANS Name Clearance
1 dayConduct mandatory Alberta name search and obtain NUANS reservation.
Filing Articles of Incorporation
1–2 business daysSubmit formation documents via an authorized Alberta Corporate Registry agent.
CRA Business Number (BN) Registration
1–2 daysObtain federal Business Number and tax accounts from Canada Revenue Agency.
Corporate Minute Book Preparation
1 dayDraft by-laws, director resolutions, and share certificates.
Commercial Bank Account Opening
3–7 business daysEstablish corporate multi-currency CAD/USD accounts with Canadian commercial banks.
Costs & Fees
| Government / License Fee | CAD 275+ |
| Our Service Fee | USD 1,100 – 2,500 |
| Annual Renewal | CAD 50+ |
Fees are indicative and may vary based on business activity, entity type, and additional approvals required. Contact us for a precise custom quote.
Get Custom QuoteBanking
Alberta has an exceptionally well-capitalized banking market, anchored by national Canadian banks and ATB Financial (Alberta's provincial financial institution with $60B+ in assets).
Recommended Banks
Tax Overview
Alberta is the only Canadian province with NO provincial sales tax (0% PST). Combining 0% PST with the lowest corporate tax rate in Canada (8%), Alberta offers the lowest overall corporate tax burden in the country.