A Canadian corporation is a corporation chartered under the laws of Canada. Like its counterpart in many other common law jurisdictions, a Canadian corporation is a legal entity separate and distinct from its shareholders or directors that holds rights and responsibilities similar to those held by individual Canadians. Notable exceptions are that corporations cannot vote, and corporations do not enjoy rights under the Canadian Charter of Rights and Freedoms. A corporation can also be referred to as a 'company'.
There are many laws regulating the incorporation and governance in Canada of business corporations. The main federal law is the Canada Business Corporations Act (CBCA). The government agency that is responsible for incorporating under that statute is Corporations Canada. All of the Canadian provinces also have laws permitting (and governing) the incorporation of Provincial corporations. Often, the choice of whether to incorporate federally or provincially will be based on many business considerations, such as scope of business and the desire for application of particular rules which may be available under one corporate statute but not another.