How to Incorporate in Nunavut
Updated: July 2026. Government fees and filing procedures were checked on July 13, 2026.
A numbered Nunavut corporation costs $300. A word name adds a $25 name reservation, for a usual government total of $325. The reservation is effective for 90 days.
Nunavut currently accepts signed incorporation documents scanned into a clear 300-dpi PDF and sent according to Legal Registries' email-submission instructions. After formation, separately register the corporation's CRA Business Number and corporation-income-tax account.
Nunavut incorporation costs
| Filing | Government fee | Important detail |
|---|---|---|
| Numbered-company incorporation | $300 | No name reservation needed |
| Word-name reservation | $25 | Effective for 90 days |
| Named-company total | $325 | Before advice, records and office costs |
| Annual return | $70 | Due after each anniversary month |
Verify the current package and fee schedule with Nunavut Legal Registries. Government fees do not include legal drafting, tax advice, minute-book setup or the physical registered-office arrangement.
Nunavut or federal incorporation?
| Question | Nunavut corporation | Federal corporation based in Nunavut |
|---|---|---|
| Articles fee | $300 numbered; $325 named | $200 online federal articles |
| Local registration | Formed in Nunavut | Must also satisfy Nunavut extra-territorial rules |
| Name approach | $25 territorial reservation or numbered | Federal name review or numbered |
| Director residency | No general minimum | Normally 25%; one resident Canadian if fewer than four directors |
| Registry return | $70 Nunavut return | Federal return plus Nunavut obligations |
Federal articles are not automatically cheaper after extra-territorial registration and two compliance systems are counted. Choose based on operating footprint, name protection, financing and long-term administration.
Prepare Forms 1, 2 and 4
- Choose a numbered company or obtain the $25 name reservation.
- Complete Form 1, Articles of Incorporation, setting the name, share classes, transfer restrictions, director range and other provisions.
- Complete Form 2, Notice of Registered Office, using the required physical Nunavut office information.
- Complete Form 4, Notice of Directors, listing the initial directors.
- Sign the forms and scan the complete package as a clear 300-dpi PDF.
- Submit it under the current Legal Registries guide and pay the $300 fee without placing card details in the email.
File before the 90-day word-name reservation expires. A numbered company can skip the reservation and use the assigned legal name.
Design the share structure first
The articles authorize the corporation's share classes and their rights. A basic one-class structure may be enough for a single owner, but co-founders, outside investment, professional restrictions, succession plans and cross-border ownership often call for tailored articles and a shareholder agreement.
Changing the articles later takes another corporate process. Get Nunavut legal and tax advice before filing when voting control, dividends, redemption rights or future financing matters.
Provide the physical Nunavut office
The registered office must be a physical location in Nunavut, not simply a postal box. It is where official records and legal notices can be delivered. Keep the registry informed when the office changes.
Nunavut has no general resident-Canadian-director minimum for an ordinary business corporation. Non-resident ownership can still raise tax-residency, immigration, banking and regulated-industry issues.
Ribbon Business does not offer Nunavut incorporation or a Nunavut registered office. Establish the eligible local office and document-handling process before filing.
Complete post-certificate organization
After receiving the certificate, adopt bylaws and initial resolutions, appoint officers, issue shares for valid consideration, approve banking and create the minute book, securities registers and accounting records.
Record beneficial ownership and control information required by current law, and update director and office details using the prescribed filings. A certificate without issued shares and complete records leaves important corporate work unfinished.
Register CRA accounts separately
Apply for the new corporation's CRA Business Number and RC corporation-income-tax account. Add GST/HST, payroll, import/export and other program accounts when applicable. Do not keep using a sole proprietor's tax accounts for the corporation.
Check WSCC registration, municipal business licensing, zoning and sector permits separately. BizPaL can help identify requirements, but the issuing authority controls eligibility.
File the $70 annual return
The current Nunavut corporate annual-return fee is $70. The return is due by the last day of the month following the corporation's anniversary month. It keeps Legal Registries information current and is separate from the corporation's T2 tax return.
Calendar the annual return, T2, GST/payroll, licences and any office or director changes. Missing registry filings can affect good standing and eventually lead to dissolution.
NNI status is not automatic
Nunavut incorporation does not place the company on the NNI Nunavut Business Registry. The NNI program is a separate procurement registry with Nunavut ownership, residency, office, resident-manager and operating requirements, plus two-year renewal.
The Inuit Firm Registry is separate again. Apply only to the program for which the business actually qualifies.
Frequently asked questions
Can I save $25 with a numbered company?
Yes. A numbered corporation skips the word-name reservation and costs $300 in territorial formation fees.
Is the $70 annual return a tax filing?
No. It is the territorial corporate-registry return. The T2 is filed separately with the CRA.
Can every director live outside Canada?
Nunavut law has no general resident-Canadian-director minimum for an ordinary business corporation, but the physical Nunavut registered office and other applicable rules remain.
Build the separate-account checklist early
The formation email is only one part of the launch. Plan the physical office, CRA BN/RC, corporate records and $70 annual return before filing.
For a simpler unincorporated route, compare Nunavut business-name registration.