Hand pointing at a map while planning to expand a company into another province

Extra-Provincial Registration | Expanding Your Company Between BC and Alberta

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If your BC company starts “carrying on business” in Alberta (or your Alberta company in BC), it must register there as an extra-provincial company. For BC companies, it’s done online through BC Registries under the New West Partnership Trade Agreement (NWPTA). There’s no statutory filing fee. You only need an Alberta NUANS name report (unless you use a numbered name) and an individual in Alberta to act as attorney for service. Alberta companies register in BC through the Alberta registry the same way.

 

On this page

Do You Need Extra-Provincial Registration? The Quick Test

You generally need to register in the other province if your company does any of the following there:

  • Has an office, warehouse, shop or other place of business
  • Has employees or an agent based there
  • Lists a phone number or address there (including in ads or online listings)
  • Owns real estate there
  • Regularly takes on jobs or projects there (common for contractors and trades)

Probably don’t need to register (yet):

  • Selling online to customers in the other province while running everything from home
  • A one-off visit to meet a client
  • Shipping products from your home province

Rule of thumb: If you’re physically working, hiring or set up in the other province on an ongoing basis, register before you start.

 

Trucks on the highway, a BC company expanding its operations into Alberta

Registering a BC Company in Alberta (NWPTA Steps and Fees)

BC companies register in Alberta (and Saskatchewan) right from BC’s Corporate Online system.

What you need:

Item Details
Active BC company Good standing, annual reports up to date
Company password From BC Registries
Alberta NUANS report Needed if you use a named company. Valid 90 days. Not needed if your name is your incorporation number (e.g. “1234567 B.C. Ltd.”)
Attorney for service in Alberta One individual (not a company) with a physical Alberta address. An alternate is optional
Alberta head office mailing address Can be the same as your BC registered office

 

Steps:

  1. Get an Alberta NUANS report (if you use a named company).
  2. Log in to BC Corporate Online and choose the NWPTA registration for Alberta.
  3. Enter the NUANS details, attorney for service and addresses.
  4. BC sends the registration to Alberta, and Alberta’s confirmation goes to your attorney.

Costs:

Item Cost
Statutory filing fee $0 (no statutory filing fees for this NWPTA filing)
Alberta NUANS report About $30 to $60 depending on where you order it
Attorney for service Free if it’s someone you know. A law firm or service provider will charge an annual fee

 

Saskatchewan works the same way, with a Saskatchewan name search instead of a NUANS report.

 

Forested Pacific coastline typical of British Columbia

Registering an Alberta Company in BC (Steps and Fees)

Alberta companies register in BC through the Alberta Corporate Registry system, via an Alberta registry agent or online service provider, also under the NWPTA.

Steps:

  1. Make sure the Alberta corporation is in good standing (annual returns filed).
  2. Confirm your name is available in BC. A numbered name avoids most name issues.
  3. Ask your Alberta registry agent (or online service) to file the extra-provincial registration into BC.
  4. Provide a BC attorney for service, unless your head office is in BC.
  5. Keep the BC registration current with BC annual reports.

Costs: Government fees under the NWPTA are low, but registry agents and online services charge their own service fees, typically a few hundred dollars.

Federal corporations (CBCA) don’t get the NWPTA shortcut the same way. They register separately in each province where they carry on business.

 

Business team on laptops reviewing tax obligations in a second province

Your Tax Obligations in the Second Province: Income Allocation, GST/PST, Payroll and WCB

Registration is the easy part. Here’s what changes on the tax side once you operate in two provinces:

Area What changes
Corporate income tax Your T2 income is split between provinces based on where you have a permanent establishment, using salaries and revenue in each. Alberta’s rates are lower (about 11% small business, 23% general) than BC’s general rate (27%).
Alberta corporate return Alberta collects its own corporate tax, so corporations with a permanent establishment in Alberta generally file an Alberta return (AT1) as well as the T2. Some small corporations are exempt, so check with your accountant.
GST Still one GST account with the CRA. Alberta has no PST, so you charge only 5% GST on most Alberta sales.
BC PST If you sell or deliver taxable goods or services in BC, you need a BC PST number. See registering for BC PST.
Payroll Use the employee’s province of employment for tax tables. Alberta employees use Alberta tables, BC employees use BC tables.
Workers’ compensation Register with WCB-Alberta for workers in Alberta and WorkSafeBC for workers in BC. Coverage doesn’t automatically carry across.
Employment standards Vacation, overtime and stat holiday rules follow the province where the employee works.

 

What Happens If You Don’t Register

  • Fines under the provincial business corporations act
  • You may not be able to sue in that province’s courts to collect unpaid invoices until you register
  • Problems getting permits, licences, bank accounts or government contracts
  • Your company could be struck off the extra-provincial register if you register but stop filing annual reports

 

FAQ: Extra-Provincial Registration

How long does extra-provincial registration take?

Under the NWPTA it’s usually fast. Often the same day to a few business days once you have your NUANS report and attorney details.

Do I need a separate business number for Alberta?

No. Your CRA business number and GST account stay the same.

Does my company need an Alberta address?

You need an Alberta attorney for service with a physical Alberta address. Your head office address can be your BC office.

Do I file annual reports in both provinces?

Under the NWPTA, keeping your home-province annual reports current generally keeps the registration in the partner province up to date. Confirm with your registry, especially if anything changes.

Should I just incorporate a new company in Alberta instead?

Sometimes. A separate company can make sense for liability or for keeping the businesses apart, but it means two sets of books and two T2s. Talk it through before deciding. See incorporating in Alberta.

What happens to my Alberta registration if I dissolve my BC company?

When a BC company dissolves, its Alberta and Saskatchewan extra-provincial registrations made under the NWPTA are cancelled automatically.

 

Expanding Across Provinces? We Handle Registration and Tax Setup

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Maxpro Financials has offices in Port Moody, BC and Calgary, AB, so we work with businesses on both sides of the Rockies every day. We’ll handle the extra-provincial registration, the income allocation on your T2, PST and payroll setup, and WCB registration. See our incorporation services, incorporation in Calgary, or book a free consultation.

 

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