Most provinces and territories of Canada require a certain percentage of the directors of the corporation to be residents of Canada.  However, there are a few exceptions.  Foreign companies and others outside of Canada looking to incorporate in Canada should be aware of these exceptions when determining where in Canada to incorporate.   The following is a summary of the Canadian residency requirements for directors:

• Federal: at least 25% must be residents of Canada
• Alberta: at least 25% must be residents of Canada
• British Columbia: does NOT require that directors be residents of Canada
• Manitoba: at least 25% must be residents of Canada; if corporation has three or fewer directors, one of them must be a resident of Canada
• New Brunswick: does NOT require that directors be residents of Canada
• Newfoundland and Labrador: at least 25% of the directors of a corporation must be residents of Canada; but this doesn’t apply where corporation earns no income in Canada
• Nova Scotia: does NOT require that directors be residents of Canada
• Nunavut: does NOT require that directors be residents of Canada
• Northwest Territory: does NOT require that directors be residents of Canada
• Ontario: at least 25% must be residents of Canada; where a corporation has less than four directors, at least one director still must be a resident Canadian.
• Prince Edward Island: does NOT require that directors be residents of Canada
• Quebec: does NOT require that directors be residents of Canada
• Saskatchewan: at least 25% must be residents of Canada; where a corporation has less htan four directors, at least one director must be a resident Canadian.
• Yukon: does NOT require that directors be residents of Canada