Tax guides
Starting a business under rules on both sides of the border and the Canada–US tax treaty.
A Canadian resident can own a US C corporation alone, as sole director and officer; Delaware requires a registered agent there, not US residence. File the certificate of incorporation, adopt bylaws, issue shares, get an EIN by fax, and open a bank account. Year one brings Form 1120, often Form 5472, and usually a Canadian T1134.
Individuals · Corporations
A Canadian corporation forms a US subsidiary by incorporating it in a state, issuing its shares to the parent for a recorded payment, and getting an EIN. In year one the subsidiary files Form 1120, plus Form 5472 for reportable dealings with the parent, such as a loan. The parent files Form T1134, and Form T106 above its threshold.
Corporations
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