How to Incorporate in New Brunswick: Costs & Steps
Updated: July 2026. Government fees and requirements were checked July 13, 2026.
New Brunswick incorporation costs $262 electronically, including the mandatory $12 Royal Gazette publication fee. Regular paper filing costs $312; expedited paper filing costs $362.
The standard package uses Form 1 Articles of Incorporation, Form 2 Notice of Registered Office and Form 4 Notice of Directors. The company needs a New Brunswick registered office and at least one director.
Provincial or federal?
| Factor | New Brunswick corporation | Federal corporation based in NB |
|---|---|---|
| Online articles fee | $262 | $200 |
| Director residency | No general provincial minimum | Normally 25%; one if fewer than four directors |
| Registered office | New Brunswick | Province stated in federal articles plus NB requirements |
| Annual registry fee | $60 online | $12 federal plus NB obligations |
| Name scope | Provincial | Broader federal name review |
Federal incorporation does not necessarily replace New Brunswick registration. Compare total filing obligations, director residency and name needs rather than only the articles fee.
Fees
| Filing | Fee |
|---|---|
| Electronic incorporation | $262 |
| Paper incorporation, regular | $312 |
| Paper incorporation, expedited | $362 |
| Annual return | $60 online / $80 paper |
| Online office/director change convenience fee | $2 |
The formation fee includes $12 Gazette publication. Provider, legal and accounting costs are separate. A basic T2 often costs around $1,500 with clean books.
What to decide
- Corporate name or numbered-company option and any required name search.
- New Brunswick registered office; a P.O. box alone is not accepted.
- Fixed or minimum/maximum number of directors and first directors.
- Authorized share classes, amounts, rights and restrictions.
- Share-transfer/business restrictions and other article provisions.
- Incorporator, contact and payment details.
Articles authorize shares; initial resolutions and subscriptions issue them after incorporation.
Filing steps
- Search the proposed name and trademarks, or choose the numbered route available in the filing.
- Open
Incorporate a business corporationin the Corporate Registry. - Complete Form 1 Articles, Form 2 registered-office notice and Form 4 director notice.
- Review names, addresses, share rights and public information.
- Pay $262 and submit electronically.
- Save the Certificate, Articles and notices, then confirm the CRA BN/program accounts.
Normal registry turnaround is commonly described as up to 10 working days, while expedited paper service targets two business days. Treat those as service guidance, not a guarantee.
Organize the corporation
- adopt bylaws and initial director/shareholder resolutions;
- appoint officers and authorize banking;
- approve subscriptions, receive payment and issue shares;
- create securities, shareholder, director and officer registers;
- create the internal beneficial-ownership/ISC register;
- establish minute-book and accounting records; and
- open separate corporate banking.
Since June 10, 2022, covered NB corporations must maintain a register of individuals with significant control, review it annually and enter known changes within 15 days.
Office and directors
The registered office must remain in New Brunswick and cannot be only a P.O. box. File changes within the statutory period. At least one individual director is required; the ordinary provincial Act does not impose a resident-Canadian minimum.
Ribbon Business does not currently offer NB provincial incorporation or a New Brunswick registered-office address. Use an eligible local arrangement and obtain legal advice for custom shares, investors or non-resident structures.
Annual obligations
File the annual return within 30 days after the anniversary date—effectively by the end of the following month. It costs $60 online or $80 on paper. Two years of missing returns can lead to dissolution.
Also file the T2 and active HST/payroll accounts, update office/director information, review the ISC register and document annual decisions. The annual registry return is separate from the tax return.
Frequently asked questions
Does $262 include the Gazette fee?
Yes. The official fee table says the e-filed incorporation price includes the mandatory $12 Royal Gazette publication fee.
Can I use only a P.O. box?
No. The corporation must designate a registered office in New Brunswick; the Act says a P.O. box cannot be that office.
Is the annual return the T2?
No. The $60 registry return keeps corporate information current. The T2 reports corporation income tax to the CRA.
Treat the certificate as the midpoint
After approval, finish share issuance, resolutions, records, banking, BN/program accounts and the first annual deadline. Those steps make the entity operational and provable.
For a simpler structure, compare New Brunswick business-name registration.