Your corporation is moving to BC. Two different doors.

Reviewed by EverStone CPA · August 2026

Quick answer: A corporation formed elsewhere can operate in BC two ways: register extra-provincially (it stays an Alberta/Ontario/etc. corporation doing business here) or continue into BC (it legally becomes a BC corporation). The paperwork is a lawyer’s job; the tax side is ours: federal CRA accounts follow the corporation either way, but provincial obligations — which province’s corporate tax, BC’s PST, payroll-related registrations — turn on where business is actually carried on, not on the certificate.

Door one: extra-provincial registration

The corporation keeps its home jurisdiction and registers to operate in BC. Simpler, faster, and common for a transition year. The subtlety: provincial income allocation follows where you have a permanent establishment — move yourself and the operation here, and BC becomes where the income is taxed regardless of what the incorporation certificate says.

Door two: continuance into BC

The corporation legally emigrates: it becomes a BC corporation, same legal person, history intact. Cleaner long-term when the move is permanent — one registry, one annual report, no dual maintenance. It requires authorization from the home jurisdiction and is precisely the kind of step to run through a corporate lawyer; we work alongside — our lawyer-partner page describes how.

The tax-side checklist, either door

CRA program accounts continue — but addresses, and payroll’s provincial dimension, need updating so remittances and slips report the right province of employment.
PST is new to most arrivals: BC’s PST is its own system, not an HST — registration turns on what you sell and to whom. Coming from Alberta (no PST) or an HST province, this is the trap. Start at the BC tax facts.
The year of the move allocates income between provinces by the rules, not by vibes — worth doing deliberately in the first year-end after the move.
WorkSafeBC and other province-tied registrations restart here even though federal accounts do not.

Book a free consultation Email us your question

Fastest first step: email what you’re facing to info@everstonecpa.com — reply within one business day, and we book the consult from there.

General information, not tax advice. The document in your hand and its own dates govern.

Common questions

Do I need to incorporate a new company in BC?+

Usually no — that is the point of both doors. A new incorporation means transferring assets and contracts to a new legal person, which is the most disruptive option and rarely necessary. Continuance preserves the same corporation.

Does my corporation’s tax rate change?+

Provincial corporate tax follows where income is earned via permanent establishment, not the incorporation province. Once the operation is genuinely in BC, BC’s rates apply to the BC-allocated income — whichever door you used.

Can EverStone handle the whole move?+

We handle the tax side — accounts, payroll province, PST analysis, the allocation year-end — and we work beside your corporate lawyer on the continuance itself. If you do not have one, we can point you at the conversation to have.

When in the move should I involve an accountant?+

Before the move date is chosen, ideally: the date interacts with year-ends and allocation. Email the shape of the move to info@everstonecpa.com and we will flag what the date decides.

Moving is the easy part

Email the shape of your move — we will map what changes on the tax side before the date is set.

Email us — info@everstonecpa.com Or book directly