Start a business in Yukon

Direct answer

Yukon incorporates business corporations under its Business Corporations Act for a $300 filing fee, and its distinguishing rule is what the statute leaves out: section 106 disqualifies directors who are under 19, bankrupt, under guardianship or not individuals, and says nothing whatever about residency or citizenship, so a Yukon board may be entirely non-resident. Yukon also lets a body corporate sit as a director. The corporation must nevertheless keep a registered office at a physical Yukon address that cannot be a post office box, and a first-time incorporation requires original wet-ink signatures because copies and electronic signatures are refused. Yukon levies no territorial sales tax, so only the 5% GST applies, and its small-business corporate rate is 0% on the first $500,000. Since 1 June 2025 Yukon corporations must keep a register of individuals with significant control, but that register is held internally and produced on request, never filed with the registrar and never published.

Yukon at a glance

How Yukon compares with the Northwest Territories and British Columbia

Yukon is usually chosen against one of two alternatives: the neighbouring territory that looks superficially identical, or the province next door that most Yukon businesses eventually sell into. Both comparisons were checked against the other jurisdiction's own statute and fee schedule rather than against this page's summary of them.

Three differences are worth more than the fee arithmetic.

Yukon is the only one of the three that lets a company sit on the board. The Northwest Territories statute uses almost the same disqualification list as Yukon — its section 106(1) also names non-individuals, individuals under 19, several incapacity branches and undischarged bankrupts — but its paragraph (a), "a person who is not an individual", carries no exception at all. [29] Yukon's equivalent paragraph is expressly "subject to subsection (1.1)", and subsection (1.1) is what admits a body corporate. [1] For a foreign group that wants its holding company on the board rather than a named individual, that single cross-reference is the whole difference between the two territories.

The Northwest Territories pins the registered office to a named community, Yukon does not. NWT section 19(1) requires the registered office to be "at the place within the Northwest Territories specified in its articles", so moving from Yellowknife to Hay River is an articles question, not just an address notice. [29] Yukon section 22(1) says only "in the Yukon", so a Whitehorse-to-Dawson move is a free 15-day notice. Note also the opposite treatment of post-office boxes: NWT section 19(2)(c) expressly contemplates "the post office box designated as the address for service by mail", while Yukon section 22(4) bars a box from being the registered office and Form 2 pushes it into the separate mailing-address field instead. [29] [1]

British Columbia is the electronic jurisdiction, and it costs the least to maintain. BC's annual report is $43.39 against Yukon's $100, and it is filed online as a matter of course, where Yukon's first incorporation cannot be filed online at all. [33] Against that, BC requires two in-province addresses rather than one, adds a 7% provincial sales tax Yukon does not have, and taxes small-business income at 2.0% where Yukon taxes it at 0%. [34] [23] One caution on reading those rate tables together: British Columbia publishes an effective date for its business limit — "$500,000 effective January 1, 2010" — while the CRA's Yukon material publishes the rates with no effective date at all, so the two figures are not equally well documented even though both are official. [34] [21]

None of this decides the question, because the incorporating jurisdiction is rarely the thing that drives the cost of a business. Registering in a second jurisdiction later costs more than incorporating in the right one now, which is the arithmetic the federal-versus-provincial comparison works through, and the two neighbouring guides are the Northwest Territories and British Columbia pages.

The legal forms Yukon recognizes

Yukon's own "Start a business" page lists six vehicles. [13] Two statutory regimes run in parallel — the Business Corporations Act and the Partnership and Business Names Act [16] — so the same form number can mean two different documents depending which Act you are under.

Two further vehicles sit outside that table because they run under their own statutes. A society — Yukon's not-for-profit form, which includes a distinct "member-funded society" category — incorporates under the Societies Act for $50 online or $70 on paper, files an annual report for $25 online or $45 on paper, and must "hold an annual general meeting within 4 months after the end of the fiscal year" and then "submit their annual report within 30 days after the annual general meeting". [77] A cooperative association incorporates under the Cooperative Associations Act for $300, publishes a notice of incorporation for $40, and files an annual general and financial statement for $100. [76] The society schedule is the only one in Yukon that prices every service twice, online and on paper, with the online rate consistently $20 lower — a direct incentive to file electronically that the business-corporations schedule does not offer.

Corporate fees come from the Business Corporations Act schedule, which prices every filing against its statutory section [4]; the partnership schedule also prices a records search at $10 electronically or $25 on paper. [6]

A sole proprietor trading under their own given name registers nothing: "As a sole proprietor, you can use your given name without needing to register it." [17] Registration becomes mandatory once the trading name differs, and the duty extends to a partnership using a firm name other than the partners' given names and to a corporation trading under another name. A registered business name may carry no legal element — the Naming Regulation "does not allow legal elements", so no Ltd. or Inc. on a sole proprietorship.

That last rule is the one that trips people who arrive from the corporate side. A business name is not a company: it confers no separate legal personality, no limited liability and no perpetual existence, which is why the registry refuses to let it wear a corporate suffix. If you want the suffix, you want a corporation, and the $25 declaration is the wrong instrument.

The partnership schedule is worth reading in full, because it is the only one of the two fee schedules with renewal obligations rather than annual returns, and the two behave differently.

What the Partnership and Business Names Act adds to the fee table

The fee schedule does not disclose the deadlines, the expiry rule or the eligibility restriction, and all three change the decision.

A declaration must be filed within two months, and it expires after three years. A sole proprietor using a name other than their own must file "within the two months after the day when the business name is first used", and a partnership must file "within two months next after the formation of the firm". [39] Registration then "expire[s] three years from the date of registration", and may be renewed for a further three years "at any time within three months before the expiry date". [39] That renewal window is narrow: three months, once every three years, and nothing on the corporate anniversary cycle will remind you. Changes to the declared information must be filed within 30 days. [39]

A Yukon LLP is only available to regulated professions. A partnership may register as an LLP only if it "only carries on business for the purpose of practicing a profession governed in the Yukon by an enactment", that enactment or a regulation "expressly permits the profession to be practiced in an LLP", and members of the profession are required to carry a minimum amount of liability insurance; a limited partnership "may not be registered as an LLP". [39] An LLP also may not "carry on any business in the Yukon other than the practice of the profession shown in its application for registration". [39] So the cheapest ongoing registered vehicle in the fee table is not available to an ordinary trading business at all.

An LLP formed elsewhere loses its shield in Yukon unless it registers. A partnership with LLP status under another jurisdiction's law "shall be treated as a general partnership with respect to rights and obligations that are acquired or incurred by the partnership under Yukon law while the partnership is carrying on business in the Yukon unless it is registered as an LLP under this Part". [39] That is the sharpest unregistered-entity consequence in the Yukon partnership regime: not a fine, but the loss of limited liability.

A limited partnership's name must say so, and a limited partner's name in it is dangerous. The business name of a limited partnership "shall end with the words 'Limited Partnership' in full or the French language equivalent", and a limited partner whose surname or corporate name appears in the firm name contrary to the Act "is liable as a general partner to any creditor of the limited partnership who has extended the credit without actual knowledge that the limited partner is not a general partner". [39]

Failing to register is an offence — but it does not stop you suing. Every person required to file a declaration of partnership or of business name "and fails to do so commits an offence and is liable on summary conviction to a fine". [39] What the Act does not contain is any bar on an unregistered firm bringing an action; instead an unregistered firm can be sued under its firm name without its partners being named individually, and a partner who failed to declare their membership is not thereby exempt from liability. [39] The capacity bar in Yukon law — being unable to commence or maintain an action — applies to unregistered extra-territorial bodies corporate under the Business Corporations Act, not to unregistered partnerships. If you have read that a Yukon partnership cannot sue until it registers, that is the wrong statute.

Read the two schedules side by side and the economics of the unincorporated forms become clear. [6] A sole proprietorship costs $25 to start and $25 to renew, against a corporation's $300 to start and $100 every year. A limited partnership, though, costs the same $300 to form as a corporation and carries a $100 annual report, so it buys none of the fee saving people expect from an unincorporated vehicle. And the limited liability partnership is the outlier in the other direction: $200 to register but only $50 to renew, the cheapest ongoing registered vehicle Yukon publishes. Note that renewals and annual returns are not the same obligation — a corporation's Form 25 is a confirmation filed every year on the anniversary cycle, while a business-name or partnership declaration is a registration that lapses and must be renewed, which is why the registry sends renewal notices carrying the private filing key rather than expecting you to diarise a date. [12]

Stage 1: the name

Yukon reserves first and files second; the certificate of name reservation is valid 90 days. A corporate name must contain "Limited or Ltd.; Incorporated or Inc.; Corporation or Corp.; or the French language equivalent of the above 3 options." Structural rules are explicit: minimum 5 characters, maximum 120, and "the name must have more letters than the total number of other characters in the name." Names may not be obscene, misleading or duplicate another organization's, and consent is required for names implying government or First Nations affiliation, academic or trade-teaching status, certain professional titles, or a regulated financial business. [3]

Those fees sit under Regulation 22(1). [5] A numbered name needs no Form 1; miss the 90-day expiry on a reserved name and you re-apply and "pay the $60 in-person or $40 online fee again."

What the Naming Regulation actually requires

The registry's guidance summarises a regulation, and the regulation is more precise in three ways that matter.

The name endings are a statutory requirement, in section 12(1). The word "Limited", "Incorporated", or "Corporation" or the corresponding abbreviation "Ltd.", "Inc." or "Corp.", "or the French language equivalent of those words and abbreviations, shall be part of the name of every corporation and shall not be used only in a figurative or descriptive sense" — and the corporation may use either the full or the abbreviated form regardless of which appears on its certificate. [36] The mirror prohibition in section 12(3) bars anyone else from carrying on business in Yukon under a name containing those words, with narrow exceptions for a limited partnership, an LLP and a cooperative association; contravening it is an offence carrying a fine of up to $5,000. [36] [37] That is the enforcement edge behind the softer statement that a business name "does not allow legal elements": there is a fine behind it.

The conflict test is identity, not confusing similarity. The Naming Regulation bars a name "identical to" the name of an existing organization, of one dissolved less than three years earlier, or of a name shown as already in use or reserved on a recent search report. [38] That is a materially lower bar than the federal distinctiveness standard, and it cuts both ways: your name is easier to clear in Yukon, and so is a competitor's near-identical one. Registry name approval is a decision about the register, never a trademark clearance.

You do not supply the NUANS — the registrar orders it. On receiving an application for name reservation with the fee, the registrar conducts a search of the corporate, cooperative and society records and, for a corporation, "request[s] a search report on the proposed name", the report being drawn from the NUANS system or a contracted replacement. [38] The $40 reservation fee is set by Schedule F of the same regulation, and the certificate of name reservation "is valid for a period of 90 days from its date". [38]

Three further details are easy to get wrong. A name must contain at least five characters "including the characters of the legal element", must begin with a letter or numeral, must have more letters than other characters, and must not exceed 120 characters — and where a corporation has both English and French forms, the 120-character limit applies to both forms combined. [38] A numbered company is named in a fixed shape: the registrar's assigned number "shall be followed by the word 'Yukon' and a legal element", producing a name of the form 1234567 Yukon Inc. [38] And a name must not mislead about what kind of organization you are: no name may suggest the organization "is a type of organization different than what it is in fact", where type expressly "includes corporation, cooperative association, society, partnership, limited partnership, LLP, sole proprietorship, and limited liability company". [38]

Because Yukon operates in both official languages, a bilingual corporate identity is available: "both names must be submitted; both names must be approved; and you must pay the fee for each name search." Two certificates issue and both may go on one bilingual registration form. The French name then belongs to the corporation permanently — the annual return requires that "if the corporation has a French name, then the French name must be included on the annual return." [7]

Stage 2: the board

Read section 106 precisely rather than through a summary. What follows from its closed list is a set of checkable statements: there is no resident-Canadian ratio, unlike the federal 25% rule; there is no citizenship or immigration-status condition, so a work permit, a study permit or no Canadian status at all is not a disqualification; the minimum age is 19, not 18, and a founder who assumed 18 from another province will file a defective Form 8; a director need not own shares, since section 106(2) provides that unless the articles say otherwise a director "is not required to hold shares issued by the corporation"; and an undischarged bankrupt is disqualified outright. [1]

How many directors, and the corporation that has none. The board-size rule is section 102(2): "Subject to subsection 148(7.1), a corporation shall have one or more directors." A public corporation whose issued shares are held by more than one person needs at least three, "at least two of whom are not officers or employees of the corporation or its affiliates". [36] The opening words matter. Section 148(7.1) provides that where "a unanimous shareholder agreement abrogates all the rights, power and duties of the directors of a corporation, the corporation is not required to have a director for as long as" that agreement remains in effect. [36] A Yukon corporation can therefore lawfully have no directors at all — an unusual option, and a real one for a shareholder group that would rather not name a director. It is not free of formality: within 15 days of ceasing to have a director the corporation must send the registrar a signed copy of the agreement and a notice of change of directors, must send any amendments to the agreement within 30 days, and must comply with any prescribed requirements. [36] Nor is it free of liability: a party to a unanimous shareholder agreement "has all the rights, powers and duties and incurs all the liabilities of a director" to the extent the agreement restricts the directors' powers. [36] Removing the office does not remove the exposure; it moves it to the shareholders.

What a Yukon director is personally on the hook for. Two liabilities are worth knowing before accepting the role. Directors who vote for or consent to a resolution authorising an unlawful share purchase or redemption, an unauthorised commission, a dividend contrary to section 44, an indemnity contrary to section 126 or certain payments to shareholders "are jointly and severally liable to restore to the corporation any amounts so paid and the value of any property so distributed", subject to a two-year limitation running from the date of the resolution. [36] And for unpaid wages, the Business Corporations Act does not state a number at all — section 121(1) says the liability "shall be determined under the Employment Standards Act". [36] That Act sets it: directors "are jointly and severally liable to an employee of the corporation for all wages due for services performed for the corporation while they are directors of the corporation, up to the total of two months wages and 12 months vacation pay". [40] A director who satisfies such a claim is entitled to contribution from the others. [36]

Two cautions. The absence of a residency rule settles a corporate-law question and nothing else: it does not decide tax residence, Canadian-controlled private corporation status, entitlement to the 0% rate, whether a bank will open an account, or sector ownership limits — those analyses live in the from-abroad track. And CanLII's consolidation calls itself "current to 2021-06-18" while also describing the current version as in force since 1 June 2026, so check the Yukon legislation site before relying on a section.

Stage 3: the registered office and records office

Section 22(1) is unconditional: "A corporation shall at all times have a registered office in the Yukon and may, if it is a public corporation, have a separate records office at a different place in or out of the Yukon." A separate records office is a privilege of public corporations only. Section 22(4) closes the shortcut: "A post office box may not be designated as the corporation's registered office or separate records office." [1]

Form 2 turns that into separate address decisions: the "delivery address" is a physical location identifying "a person's home or place of business" and "must not include a post office box"; the "mailing address" may be a post office box; and a separate Yukon mailing address may be designated as the address for service by mail, which "must be a Yukon address". [3] Changes to any of them carry no fee, but section 22(5) requires notice to reach the registrar "within 15 days of any change" — exactly the obligation that gets missed. The registry's own task page for this filing agrees with the statute and with itself: "Within 15 days of any change of address, a corporation must send a notice of change to the registrar", on Form 3, and "There is no charge for a notice of change of address for a corporation", with processing up to 10 business days. [64] It also restates the delivery-address rule in the same breath — "'Delivery address' refers to a physical location… This must not include a post office box" — so the address rule and the deadline are published together in one place.

One related filing is not free: where the person who maintains the registered or records office for the corporation files the address change because their own business address has moved, the fee is $25. [37]

The registered office must be open to the public. This is the requirement most often missed by founders who think of the registered office as a mailing arrangement: "The corporation shall ensure that its registered office and its separate records office, if any, are accessible to the public during normal business hours." [36] A locked door, a mailbox service or a friend's spare room does not satisfy that on its face. And unless the directors designate a separate records office, "the registered office of a corporation is also its records office" — so by default the same Yukon address carries both roles. [36]

What has to be kept there. Section 23(1) requires the corporation to prepare and maintain at its records office the articles, the bylaws, any unanimous shareholder agreement and amendments to any of them; minutes of meetings and resolutions of shareholders; copies of the notices of directors required by sections 107 and 114; a securities register; and a register of disclosures of directors' and officers' interests. [36] Separately, section 23(5) requires "adequate accounting records and records containing minutes of meetings and resolutions of the directors" — and those, unlike the section 23(1) list, may be kept at the records office "or at any other place in or out of Yukon designated by the directors". [36] Where the records office is not in Yukon, the section 23(1) records must still be available for examination and copying "by means of a computer terminal or other technology" at the Yukon registered office, with the corporation providing technical assistance. [36] Failing to comply with section 23 without reasonable cause is an offence carrying a fine of up to $5,000. [37]

Who can look at them. Directors and shareholders and their legal representatives may examine the section 23(1) records during regular office hours free of charge, and a shareholder is entitled on request and without charge to one copy of the articles, bylaws and any unanimous shareholder agreement. [36] Creditors and their legal representatives get a narrower right — the articles, the notices of directors and the securities register, on payment of a reasonable fee, and expressly not the unanimous shareholder agreement. [36] The general public may examine the central securities register only where the corporation is a public corporation. [36] For a private Yukon corporation, then, the shareholder list is not open to the world — which, taken with the internal-only ISC register described below, is the accurate picture of Yukon corporate privacy: not secrecy, but no public share register either.

Stage 4: filing the incorporation

Three documents go in together after the name is reserved: Form 1 articles of incorporation, Form 2 notice of address, Form 8 notice of directors. Form 1 asks for the authorized share classes and their maximums, par value and the rights attached to each class — the registry points to section 8(1) of the Act — plus restrictions on share transfers, the number of directors, and restrictions on the business. Blank sections are not tolerated; where there is nothing to say, write "NA". Form 8 must list exactly as many directors as Form 1 declared, and a corporate director's Yukon registry number goes on the form. Corporate Affairs takes delivery at 307 Black Street, a secure lobby drop box or the mail, and accepts cheque, credit card, cash or debit. Processing "can take up to 10 business days" and the corporation "comes into existence on the date shown on the certificate". [3]

Expedition is priced: $100 during the registrar's regular office hours, $500 outside them including same-day, each on top of the ordinary fee. [4] Do not expect help interpreting any of it — Corporate Affairs states that staff "cannot provide any interpretation of legislation or operational advice of any sort", and publishes a Law Line number instead.

What YCOR can and cannot do. Without an account you get free searches of an entity's existence, registry number, location and "compliance with reporting requirements" — useful for diligence on a Yukon counterparty — and, for a fee, a name reservation, a certificate of status or a business-name renewal. With an account you get advanced searches and online filings including annual returns and notices of change of address or directors. But online filing is gated: the private filing key "will be mailed to the account holder and to the entity that you want to submit online filings for". [12]

The forms, one by one

Yukon's registry is form-driven, and almost every avoidable rejection is a form problem rather than a legal one. What follows is every form this research actually saw named in an official Yukon page, with what it does and when it is due.

Two form numbers collide, and both collisions are real rather than typographical. The famous one is Form 8: the notice of directors under the Business Corporations Act and the declaration of business name under the Partnership and Business Names Act. [3] [17] The quieter one is Form 1, and the forms themselves settle it: the official PDFs are headed "Naming Regulation (Subsection 22(1)) — Application for name reservation" and "Business Corporations Act (Subsection 8(1)) — Articles of incorporation". [62] Two different instruments, each with its own Form 1. When you order forms, ask for them by title, never by number.

The registry's forms page lists forms by title only, with no numbers at all. The numbers appear on the PDFs themselves and in the individual task pages, which is why the numbering is easy to get wrong from the website alone. [62] The complete set, taken from the header line printed on each official form, is below — the first full list published in this guide because no single Yukon page carries one.

Two gaps in that list are informative. There is no form for a unanimous shareholder agreement — the registry says so directly: "Filing or amending a unanimous shareholders agreement. There is no form. Contact us for more information", and the same is true of a notice of cancellation of registration in Yukon. [62] And there is no published task page for continuing a corporation into Yukon at all; continuance appears only as a forms-page heading naming Forms 1, 14, 2 and 8, and as fee rows. [62] If you are continuing into Yukon rather than incorporating, expect to work from the forms and the Act rather than from a guided sequence.

Fill in every field. Corporate Affairs is explicit that blank sections are not accepted and that "NA" is the correct entry where there is nothing to say. [3] The two fields that most often disagree with each other are the number of directors on Form 1 and the number of directors actually listed on Form 8; they must match. Where a director is a body corporate, its Yukon registry number goes on Form 8, which is only possible if that body corporate is already a Yukon or extra-territorial corporation in good standing — the sequencing consequence of section 106(1.1). [1]

A worked example: one founder, start to certificate

The abstract sequence hides where the delays actually are. This walkthrough uses a single hypothetical founder and only figures verified above; the dates are illustrative arithmetic on published processing times, not a registry commitment. Assume a founder who wants a named Yukon corporation with two directors, neither resident in Canada, and who has already arranged a Whitehorse registered-office provider.

Day 0 — decide named or numbered. A numbered company removes the entire first stage: no Form 1, no fee, no five-day wait. [3] Our founder wants a name, so the clock starts here. She checks it against the structural rules first — at least 5 characters, at most 120, more letters than other characters, ending in Limited, Ltd., Incorporated, Inc., Corporation, Corp. or a French equivalent — and against the consent list, since a name implying government, First Nations, academic or regulated-financial status needs consent she does not have. [3]

Day 0 — file the name reservation. Online through YCOR, $40, by credit card, from anywhere in the world. [5] This is the only step of the whole incorporation that is genuinely remote. Priority service would cut it to 2 business days for another $100; she does not pay it. Running total: $40.

Day 5 — the certificate of name reservation issues. The registry says name reservation "can take up to 5 business days". [3] The certificate is valid 90 days, and that 90-day clock is the real deadline of the project: let it expire and she re-applies and pays the fee again. [3]

Days 5 to 12 — prepare the three documents and confirm the board. Form 1 needs the authorized share classes with their maximums, par value and attached rights, restrictions on share transfers, the number of directors and any restriction on the business. Form 2 needs three distinct addresses that do different jobs: a physical Yukon delivery address that is not a post office box, a mailing address that may be one, and, if designated, a separate Yukon address for service by mail. Form 8 needs both directors, and she checks each against every branch of section 106(1) — in particular that both are 19 or over, since 18 is the wrong threshold here. [1] [3]

Day 12 — sign in wet ink and ship the paper. This is the step that defeats a remote founder who planned around an online registry. "For new incorporations, original signatures are required. We only accept originals. Copies or electronic signatures are not accepted." [3] Signed paper has to physically reach Professional and Corporate Affairs at 307 Black Street in Whitehorse, by mail, by courier, through the secure lobby drop box or by hand, with payment by cheque, credit card, cash or debit. [3] How long international mail or courier adds is not published, and whether the registrar accepts a courier-delivered signature package from abroad was not verified for this guide — both are questions for Corporate Affairs before a date is promised to anyone.

Days 12 to 22 — processing. The registry says the incorporation "can take up to 10 business days" on paper. [3] Paying $100 more expedites it during the registrar's regular office hours; $500 buys service outside them, including same day. [4] She pays the $300 filing fee and no expedite. Running total: $340.

Day 22 — the certificate issues, and the corporation exists on the date shown on it, not on the day she signed and not on the day the envelope arrived. [3] That date sets the anniversary that will drive every annual return for the life of the company.

Day 22 onward — the obligations that start immediately. Three clocks begin at once and none of them is the registry's. The ISC register has to be built and each listed individual notified. [10] The business number has to be obtained from the CRA, by the non-resident route here because the directors have no SIN. [25] And if operations start in Yukon, the Workers' Safety and Compensation Board must be notified "within 10 calendar days of starting" — a window that begins with operations, not with the certificate. [26]

Day 22 onward — the mail loop nobody plans for. She now wants to file online, so she opens a YCOR account and requests a private filing key. The key "will be mailed to the account holder and to the entity that you want to submit online filings for" — two separate postal deliveries, one of them to the corporation's own Yukon address. [12] If the registered-office arrangement is not actually receiving and forwarding mail by this point, the company is incorporated but cannot file online, and falls back to paper for everything.

Before trading in Whitehorse — the municipal layer. The city licence needs Workers' Safety and Compensation Board approval where the applicant is incorporated or employs staff, so the sequence is CRA, then WSCB, then the city, and skipping to the city first simply stalls. [27] A standard licence is $176 for 12 months. Running total, registry plus city: $516, before the registered-office provider, any professional fees and the annual $100 return.

What the example does not prove. It assumes the name is approved first time, no consent category is triggered, the documents are complete, the mail moves, and nothing needs a translation. Each of those is a real branch, and the failure-mode list below is essentially the set of ways this timeline stops being 22 days.

Stage 5: the register of individuals with significant control

Yukon's regime began 1 June 2025, with every affected corporation required to have built its register by 1 June 2026. An ISC is "anyone who owns or controls 25 per cent or more of the corporation's shares or otherwise has control of the corporation" — a threshold test plus a control-in-fact test, so a person holding no shares can still be an ISC. Every Yukon corporation keeps one "unless they are wholly owned by one or more Yukon First Nation governments, a municipal government or the Government of Yukon". The register records, per individual: full name; date of birth; country of citizenship; country of tax residence; residential address and any address for service; the dates control began and ended; a description of how control is held; and the steps taken to keep it current. The corporation must tell each person they have been added. [10]

Two features distinguish it from the federal scheme. Nothing is filed or published — the register goes only "to law enforcement, tax, and regulatory authorities upon request", and the fee schedule has no corresponding line, so a founder expecting Corporations Canada's public filing will look for something that does not exist while one concluding there is no obligation is wrong more expensively. And bearer shares are over: all bearer-form certificates must be replaced with certificates in registered form naming the shareholder. Yukon publishes a five-page guidance document, last updated 30 June 2025. [11]

Bearer shares: abolished, and the date matters

Yukon once had a reputation as a bearer-share jurisdiction. That is dead law, and the statute says so in three places. Section 27(1.1) is flat: "The shares of a corporation shall be in registered form." [36] Section 32.1 bars issuing "in bearer form, a certificate, warrant or other evidence of a conversion privilege, option or right to acquire a share", and requires the corporation to exchange any pre-existing bearer instrument for a registered one on request. [36] Section 49.1 applies to any share certificate in bearer form "issued by a corporation before May 1, 2015", or issued after that date in breach of section 27(1.1), and requires replacement on the bearer's request. [36]

The enforcement mechanism in section 49.1(3) is the practical one: where a bearer of such a certificate applies to the corporation to exercise a special right attached to those shares, "the corporation shall not give effect to any of those rights unless the share certificate in bearer form is replaced" with a compliant registered one. [36] A legacy bearer certificate is therefore not merely irregular — it is unusable until converted. Anyone still repeating that Yukon offers bearer shares is describing the pre-2015 statute.

On share capital generally, section 27(1) allows limited or unlimited capital and shares with or without par value, and section 27(2.1) sets the default: "Unless otherwise provided in the articles, a corporation has unlimited share capital and its shares are without par value." [36]

Financial statements and the auditor

A Yukon private corporation's audit position surprises people who expect the federal default, and it lowers the annual cost of a small company materially.

A private corporation has no auditor by default. Section 164(1.1): "A private corporation is not required to have an auditor unless (a) its articles or a unanimous shareholder agreement require the appointment of an auditor; or (b) the holders of not less than five percent of the issued shares of the corporation, including shares not otherwise entitled to vote, requisition the appointment of an auditor." [36] No annual waiver resolution is needed to reach that position — you are already there unless your own articles or agreement put you somewhere else. Section 165 exists to override such a requirement, and a resolution under it "is not valid unless it is consented to by all the shareholders, including shareholders not otherwise entitled to vote". [36] Note the trap in the 5% requisition: a minority holder of one twentieth of the shares can impose an auditor on the company, and the directors must then "immediately appoint a qualified person". [36]

Financial statements can be waived, but only one meeting at a time. Directors must ordinarily place prescribed financial statements before the shareholders at every annual meeting, but "the shareholders of a private corporation may, by unanimous resolution of all shareholders whether or not their shares carry the right to vote, waive their right" to have any or all of those documents placed before an annual meeting — and "such a resolution may only apply to one meeting". [36] The waiver is annual, unanimous, and cannot be granted in advance for future years. Shareholders and their legal representatives may examine and copy the statements "free of charge". [36]

None of this touches tax. Whatever the corporation does about auditors, it still files a federal T2 with Yukon's tax computed on Schedule 443. [22]

Stage 6: business number, income tax and sales tax

Yukon collects no corporate tax of its own. The CRA administers Yukon territorial corporation tax, so there is no separate territorial return — Yukon tax is computed on Schedule 443 and reported on line 245 of Schedule 5 of the federal T2, a simplification next to Alberta and Quebec. Yukon's credits arrive the same way: the CRA lists research and development, manufacturing and processing profits, business carbon price rebate, foreign tax and political contribution credits. [22]

The CRA publishes no effective dates for those rates, but Yukon does. Its own summary of territorial income tax measures states: "From January 1, 2021, the small business tax rate was reduced to 0%. As a result, the manufacturing and processing profits tax credit no longer applies to small corporations." [67] The same page confirms the corporate rates for 2025 as a general rate of 12%, a small-business rate of 0% and a small-business threshold of $500,000 — matching the CRA's table from the territory's own side. [21]

Note the trade-off buried in that sentence: the 0% rate did not simply add a benefit. Because a small corporation now pays no territorial tax on eligible income, the manufacturing and processing credit has nothing left to reduce, so small corporations lost it. Yukon still publishes both rates — "Large corporations can claim up to 9.5% on manufacturing and processing profits earned in the Yukon" and "Small corporations can claim up to 0.5%" — which is the clearest statement of where the small-business boundary actually bites. [67]

Two further Yukon credits carry concrete figures worth knowing before modelling.

The research and development tax credit is "equal to the sum of: 15% of total eligible expenses; plus an additional 5% of total eligible Yukon College expenses", must be claimed "within 12 months of the tax-return filing due date", and "is refundable if it exceeds your payable income tax" — refundability being what makes it useful to a pre-profit company. [67]

The Yukon business investment tax credit is claimed by the investor, not the company, and it constrains the company: the Yukon organization must "be an incorporated, private corporation", "maintain permanent establishment in the Yukon", "have its head office located in the Yukon", "pay at least 25% of its salaries and wages to Yukon residents" and "not exceed $100 million in assets". Eligible investors are Yukon residents aged 19 or over, who receive "an individual tax credit of 25% on the amount invested", with a maximum claim of "$25,000" per taxation year, carried back 3 years or forward 7. The credit "came into effect on July 1, 1999." [67] For a founder raising locally, the 25%-of-payroll-to-Yukon-residents condition is the one that shapes hiring, not just financing. Note what the 0% rate is not: it applies to income eligible for the small business deduction, which requires Canadian-controlled private corporation status, and non-resident control is what removes it — a Whitehorse registered office decides nothing here. The federal-versus-provincial comparison covers where the incorporating jurisdiction does and does not change tax outcomes.

Yukon's own taxation index is the useful negative evidence: everything it lists is fuel tax, tobacco tax, the carbon rebate, insurance premium tax, property tax and "Yukon-specific income tax measures". There is no territorial sales-tax line because there is no territorial sales tax. [14] Where you sell into other provinces the place-of-supply rules decide the rate you charge, not your Yukon address; see the sales-tax regime comparison.

The business number comes from the CRA by one of two routes: a resident route needing a valid social insurance number, or a non-resident route where "your business is incorporated outside Canada", the business is located outside Canada, "your SIN starts with 0", or "you do not have a SIN". [25] A Yukon company owned and directed from abroad is a Canadian corporation whose people may have no SIN at all, so establish the route before starting.

The federal filing calendar a Yukon corporation actually runs on

Because Yukon has no separate territorial return, the federal deadlines are the tax calendar.

Every corporation files, even a dormant one. All resident corporations, with narrow exceptions for tax-exempt Crown corporations, Hutterite colonies and registered charities, "have to file a corporation income tax (T2) return every tax year even if there is no tax payable" — a list that expressly includes "inactive corporations". [49] A Yukon shell incorporated to hold a name is still a filer. Since tax years beginning after 2023, most corporations must file electronically, and the CRA "will charge a $1,000 penalty for non-compliance" where a corporation required to file electronically does not. [49]

Filing is six months after year end; paying is two or three. "File your return within six months of the end of each tax year", with the CRA's own worked examples — a 31 March year end gives 30 September, a 23 September year end gives 23 March. [50] Payment runs on a different and shorter clock: corporate taxes are generally due "2 months after the end of your tax year", extended to three months for a CCPC that claimed the small business deduction in the current or previous year and whose taxable income did not exceed its business limit. [51] The gap between the two is where small corporations get caught: the return is not late, but the money was.

Instalments, and the two exemptions that cover most new Yukon companies. Corporations generally pay monthly or quarterly instalments, but you do not have to make them "for the first tax year after the date of incorporation", and you do not have to make them "if your tax payable is $3,000 or less for either the current or previous tax year". [52] A CCPC with a clean compliance history, taxable income of $500,000 or less and taxable capital of $10 million or less may pay quarterly rather than monthly. [51] Note the trap the CRA states directly: "You may need to start making instalment payments for your second tax year even before you pay your balance due for your first tax year or file your first return." [52]

Yukon's 0% small-business rate makes the instalment thresholds unusually easy to stay under, since territorial tax on the first $500,000 of eligible active business income is nil — but the federal tax on that income is not, and it is total tax payable that the $3,000 test measures.

Payroll accounts have their own deadline. If you hire, you must register for a payroll account "before the first remittance due date", and "your first remittance due date is the 15th day of the month following the month in which you began withholding deductions from your employee's pay". [53] The CRA's own example: hire on 25 March, pay on 3 April, first remittance due 15 May. Failing to open the account does not suspend the obligation — "you still need to calculate deductions and remit them by the due date. If you do not, you may be assessed a penalty." [53]

When GST registration actually becomes compulsory

Because Yukon has no territorial sales tax, GST is the only sales tax in the picture, and the question is simply whether you must collect it. You have to register "if both situations apply: You are not a small supplier [and] You make taxable sales, leases, or other supplies in Canada." [35] You are a small supplier while you do "not exceed the $30,000 threshold over four consecutive calendar quarters".

Two details decide most real cases.

The obligation starts mid-transaction, not at the next quarter. When the threshold is crossed inside a single quarter, "You have to start charging GST/HST on the supply that made you exceed $30,000." [35] The invoice that takes you past $30,000 is itself taxable, which is why a business that watches the threshold quarterly rather than continuously ends up owing tax it never collected from the customer.

Non-residents are on the same test. A non-resident "ha[s] to register if you are not a small supplier" when making taxable supplies in Canada, on the same threshold calculation. [35] Incorporating in Yukon changes nothing about this; a Yukon corporation with non-resident owners is a Canadian corporation making supplies in Canada like any other.

A small supplier may also "register voluntarily if you make taxable sales, leases, or other supplies in Canada". [35] For a Yukon business below the threshold that buys equipment or professional services, voluntary registration is what makes the GST on those purchases recoverable rather than a cost — the ordinary trade-off being the obligation to charge, file and remit from then on.

Stage 7: payroll and workers' safety

Yukon's employer-responsibilities page covers minimum wage and statutory holidays, not workers' compensation. [18] The substantive duty sits with the Yukon Workers' Safety and Compensation Board, which requires registration from "businesses with workers and/or contractors and subcontractors", "corporations with directors and/or workers", "proprietors or partners who hire workers" and "societies with workers". Read the second category again: a corporation with directors and no employees is named, so a corporation whose only human being is its sole director is not obviously outside it — a question for the board rather than an assumption. [26]

The deadline is short: notify the board "within 10 calendar days of starting" operations in Yukon, and again within 10 days of stopping. Registration asks for the federal business number among other details, which fixes the sequence because the CRA number must exist first. Directors are covered under the corporation's registration where they "report employment income on a Canada Revenue Agency T4 income tax slip", so a director paid only by dividend is in a different position, and self-employed contractors without workers "may apply for Optional Coverage".

An employer from outside Yukon bringing workers in temporarily is not required to register, where "'temporary' means up to 10 cumulative calendar days in a calendar year". [26] Note also that a new employer "may [be asked] to provide a security deposit" on registration. [26]

What the premium actually costs

Assessment rates are published, contrary to what the registration page alone suggests — they sit under the board's rates and classifications material rather than in the registration flow. Rates are expressed as "a dollar value that must be contributed by an employer for every $100 in assessable payroll", and are set each year by the board of directors. [41]

[42]

Most incorporated Yukon office businesses land in Services. The board's own sub-class list puts "Professional Offices", "Communication Services" and "Printing, Publishing or Engraving" in Services low at $0.87, while "Other Business (not elsewhere specified)", "Retail Sales", "Public Accommodations and Service" and "Consultants Doing Fieldwork" sit in Services medium at $1.50. [42] Which sub-class you are put in is the board's decision on registration, not yours, and it is the single biggest variable in the number.

Three figures complete the calculation.

The minimum premium is $150. The board's policy on reporting payroll states it plainly, alongside the arithmetic: "$10,000 (payroll) x $1.67/100 (rate) … = $167.00 (assessment premium)", and "The minimum assessment premium is $150." [44] So a one-person Services-low corporation paying a $60,000 T4 salary computes $522 and pays $522; the same corporation paying a $10,000 salary computes $87 and pays the $150 floor.

Premiums stop at the earnings ceiling. "The 2026 maximum annual earnings is $107,599", up from $104,975 in 2025 and $102,017 in 2024. [43] Employers report total gross payroll but "do not pay assessment premiums on amounts that exceed the maximum annual earnings for each worker" — and the same ceiling caps an injured worker's benefits, which are "75% of average earnings". [44] [43]

A safety-certified employer pays less. Rebates under the board's CHOICES programme "range from 4% to 10% of your annual assessment, up to $25,000 per year", with COR- and SECOR-certified businesses automatically qualifying for the 10%. [41]

For context on the system's size and direction, the board reported covering "28,010 workers across 4,155 registered Yukon employers" in 2025, and set an estimated average assessment rate of $2.11 per $100 of assessable payroll for 2026 against $1.92 estimated for 2025. [41] Note that the average rate is published inside an embedded chart rather than in page text, so it is the weakest-formatted figure on this page even though it is official.

The penalties for getting the payroll filings wrong

The board publishes a schedule of administrative fees, and the pattern is a percentage with a floor and a ceiling rather than a flat fine. [45]

The underlying policy shows how each band is computed — the late-payment and late-return fees are each 10% of the relevant premium, bounded by the $50 and $5,000 limits. [44] Two dates therefore belong on the compliance calendar that nothing else will prompt: 28 February for the Employer Payroll Return, and a realistic payroll estimate, since under-estimating by more than a quarter is itself chargeable. A newly registered employer reports payroll and pays "at the time of registration unless the board approves an alternate plan". [44]

Occupational health and safety enforcement is a separate regime with much larger numbers: base administrative penalties of "Employer $2,500 | Supervisor $750 | Worker $150", and, on prosecution, fines "up to $500,000" for a first offence with "a further fine of $50,000 per day" for a continuing offence, rising to $1,000,000 and $100,000 per day for a second, with imprisonment "up to 48 months". [45]

Minimum wage, statutory holidays and the employment-standards floor

Yukon indexes its minimum wage annually. The territory's own page states: "Until March 31, 2026, the Yukon's minimum wage is $17.94 per hour. Starting April 1, 2026, the Yukon's minimum wage will increase by 3.2 per cent (or $0.57 per hour) to $18.51. The minimum wage increases every year on April 1." The increase "is tied to inflation and is calculated using the Consumer Price Index (CPI)". [68] A separate fair wage schedule governs Government of Yukon public-works contracts, is adjusted every 1 April on the Whitehorse CPI, and binds contractors and sub-contractors to "the most up-to-date fair wage schedule rate". [68] Because the rate moves on a fixed annual date rather than on a budget cycle, 1 April belongs on the compliance calendar for any Yukon employer.

Statutory-holiday entitlement has a qualifying rule that catches new employers: an employee must have been employed 30 calendar days, must work the last scheduled shift before and the first scheduled shift after the holiday, and must work the holiday if called. [69] Yukon's 2026 list runs: 1 January, Good Friday 3 April, Victoria Day 18 May, National Indigenous Peoples Day 21 June, Canada Day 1 July, Discovery Day 17 August, Labour Day 7 September, National Day for Truth and Reconciliation 30 September, Thanksgiving 12 October, Remembrance Day 11 November and Christmas Day 25 December. Two absences matter for anyone importing a payroll calendar from another province: Boxing Day is not a Yukon statutory holiday, and neither is Easter Monday or Heritage Day. [69] Where a holiday falls on a non-working day, the entitlement moves to the employee's next working day.

There is no territorial employer registration. Yukon's employer-responsibilities hub carries exactly two tasks — the statutory-holiday list and the minimum wage — and nothing about registering as an employer. [68] That function sits entirely with the federal CRA for payroll and with the Workers' Safety and Compensation Board for coverage, which is why the two federal and territorial registrations above are the whole of the employer onboarding sequence.

Stage 8: the municipal layer

Yukon has no territorial general business licence, and three independent official pages establish it. The registry's own task pages carry identical boilerplate sending licensing away: "Business licences — For information about business licences, phone the City of Whitehorse 867-668-8346 or email [email protected]." [61] Yukon's permits-and-licensing index lists only sector categories — gaming, highway signs, Dempster and park permits, territorial agent, food service and harvest, liquor and cannabis, natural resources, waste and emissions — with no general business licence anywhere in it. [70] And the territory's own funding eligibility test treats the two as separate conditions, requiring a business to be "registered under the Business Corporations Act and the Partnership and Business Name Act, where applicable" and to have "a valid municipal business licence, where applicable". [72] Licensing in Yukon is therefore either sector-specific and territorial, or general and municipal — never general and territorial. The registry sends licensing straight to the municipality. Whitehorse casts its net wide: "Persons conducting any kind of endeavour for profit or gain within Whitehorse require a business license," expressly including non-local businesses, seasonal operations, street vendors and home-based businesses. Exemptions are narrow — temporary fundraising, registered charities, property management of three or fewer rental units, garage sales, and non-profits with no business activity. [27]

Further charges apply for liquor premises, accommodation, mobile-home parks, retail outlets and outdoor storage. The application is a dependency graph rather than a form: it needs the licence application, a development or Home-Based Business permit, a certificate of trade name where the business uses a name other than the owner's, Workers' Safety and Compensation Board approval where the applicant is incorporated or employs staff, Environmental Health approval for food and personal-service businesses, and liability insurance for work on public property. Home-based businesses must comply with sections 6.8, 6.9 and 6.10 of the Zoning Bylaw. The WSCB prerequisite fixes the order: CRA, then WSCB, then the city.

The complete corporate fee schedule

Yukon publishes its Business Corporations Act fees with the statutory section beside every line, which is unusually useful: it lets you check that the fee you are being quoted is the fee for the filing you are actually making. The whole schedule is reproduced here because most of it never appears in a summary, and the no-fee half is the half founders get wrong. [4]

Four things follow from reading it whole.

The compliance filings are free, and that is exactly why they get missed. Changing the registered office, changing a director, changing a director's address, appointing an attorney for service and changing that attorney's address all cost nothing. There is no invoice to prompt anyone, no payment to reconcile, and consequently no accounting trail that shows the filing was never made. The only moment the omission surfaces is the annual return, which asks you to catch up with Form 3 or Form 9. [7]

Reviving a struck corporation costs the same as incorporating a new one. A certificate of revival is $300, identical to the original certificate of incorporation. [4] In pure fee terms, three years of missed $100 annual returns and a revival cost more than six years of compliance — and revival does not restore the time during which the corporation was not in good standing, which is what a counterparty's diligence will actually see.

The certificate of status is the document other people ask for. At $25 it is the cheapest proof of good standing, and it is what a bank, a landlord or a counterparty generally means when they ask for "proof the company is real and current". [4] It can be printed through YCOR without an account. [12]

The $25 catch-all means an unpriced request is not a free request. Any action of the registrar that the schedule does not price is $25 under section 265(b), so an unusual filing has a floor rather than no cost. [4]

One currency warning applies to this entire table. Every Yukon fee on this page was read from a dated archived capture of the official page because the live site is bot-gated; the weakest capture, the name-reservation fee page, carries its own "date modified" of 2 December 2024. Confirm any fee against the live registry page before you send money.

Annual obligations and the maintenance calendar

The annual return is a registry filing under section 267(1), not a tax return. It is due "by the last day of the month after its incorporation anniversary" — an anniversary of 1 June gives a deadline of 31 July — on Form 25 for $100, immediate online and up to 10 business days on paper. It also acts as a catch-up: if the address changed in the period Form 3 accompanies it, and if directors or their addresses changed "and notice has not been submitted within 30 days of the change", Form 9 does. [7]

Revival, the $25 certificate of status and the $20 electronic registry printout all come from the corporate fee schedule; the status certificate is what a bank or counterparty usually wants as proof of good standing. [4]

Building the calendar from your own anniversary

A Yukon compliance calendar has four clocks running on different bases, and confusing them is the ordinary cause of default.

Clock 1 — the incorporation anniversary, for the registry. The date on the certificate, not the date you signed. The annual return is due the last day of the following month, so the deadline moves with the anniversary month rather than sitting on the anniversary itself. A 1 June anniversary gives 31 July; a 14 January anniversary gives 28 or 29 February; a 30 November anniversary gives 31 December. [7] Online filing is immediate; paper takes up to 10 business days, so a paper filer aiming at the deadline should post at least three weeks early. [7]

Clock 2 — the Yukon registration anniversary, for an extra-territorial corporation. Form 36 runs from the date the corporation was registered in Yukon, not from the date it was incorporated at home. [9] A company incorporated in Alberta in 2019 and registered in Yukon in 2024 has a 2024-based Yukon cycle and a separate Alberta one, and the two will not coincide.

Clock 3 — the event clocks, which start when something changes, not on a date. Fifteen days for a change of registered office, records office or address for service. [1] Fifteen days, on the statute, for a change of directors or a director's address — see the conflict noted immediately below. Ten calendar days to notify the Workers' Safety and Compensation Board of starting — or stopping — operations in Yukon. [26] Immediately, for an extra-territorial corporation replacing an attorney for service. [1] And continuously, for the ISC register, which has no filing date because it has no filing. [10]

Clock 4 — the fiscal year end, for tax. This one is yours to choose and has nothing to do with the registry anniversary. Yukon tax is not filed separately at all: it is computed on Schedule 443 and reported on line 245 of Schedule 5 of the federal T2. [22] A founder who aligns the fiscal year end with the incorporation anniversary gets one date to remember instead of two, at the cost of a first year that may be shorter or longer than twelve months.

The director-change deadline: 15 days in the statute, 30 on the registry's page

This guide found a conflict it cannot resolve, and reports both sides rather than choosing.

The statute is explicit. "A corporation shall, within 15 days after (a) a change is made among the directors; or (b) the corporation receives a notice of change of address of a director, send to the registrar a notice in the prescribed form setting out the change." [36] A parallel duty runs the other way: "A director shall, within 15 days after changing their address, send to the corporation a notice of that change." [36] Section 114(2) lets any interested person, or the registrar, apply to the Supreme Court to compel compliance with either.

The registry agrees with the statute on its own task page. Yukon's "Change directors' information for a Yukon corporation" page, last modified 7 July 2025, states it directly: "When a corporation makes a change to a director or director's address, the corporation has 15 days to notify the registrar." It names Form 9, adds that Form 10 must also be filed if there are no directors, and confirms "There's no fee for changing directors information for a Yukon corporation." [63]

So the 30-day figure appears on exactly one page — the annual-return page, which describes the Form 9 catch-up trigger as changes where "notice has not been submitted within 30 days of the change". [7] Both pages carry the same modification date of 7 July 2025, so this is an internal inconsistency inside yukon.ca rather than a disagreement between the registry and the legislature.

Diarise 15 days. Two of the three sources say 15 — the Act and the registry's own task page for this exact filing — and a filing made early satisfies the third reading anyway. The likeliest explanation is that the annual-return page's 30 days is a stale or loose description of when Form 9 must ride along with the return, but this guide does not assert that, because the page does not say it. Note also that this is the notice whose fee is nil, so nothing else will remind you. [37]

An extra-territorial corporation genuinely does get 30 days. The equivalent registry page for extra-territorial corporations says the corporation "has 30 days to notify the registrar" and uses Form 33 rather than Form 9, also with no fee. [75] So 15 days and 30 days are both correct Yukon deadlines — they simply attach to different kinds of corporation, which is very likely the origin of the confusion.

The practical test of a calendar is whether it survives a change of address. When the registered office moves, four things need to happen and only one of them is the free 15-day notice: the registry filing, the CRA's record of the corporation's address, the Workers' Safety and Compensation Board's file, and the City of Whitehorse licence, whose name-or-address change carries its own $29.04 fee. [27] Three of those four are not prompted by anyone.

What happens if you stop filing

Most guides stop at "file the annual return". The Act says what happens if you do not, and the answer is more serious than a late fee — there is no late fee at all.

One year of default, and the registrar may dissolve the corporation. Section 214(1) lets the registrar dissolve a corporation that "has not begun business within three years after the date shown in its certificate of incorporation", "has not carried on its business for three consecutive years", or "is in default for a period of one year in sending to the registrar any notice or document required by this Act". [36] The missed annual return is squarely within the third branch.

There is a warning, and it is long. The registrar "shall not dissolve a corporation under this section before" sending notice of the intention to dissolve to the corporation and to two directors — or the sole director — "not less than 120 days before issuing a certificate of dissolution", and publishing notice of that intention in the Yukon Gazette. [36] Two things follow. The 120-day notice goes to the registered office and to the directors at the addresses the registry holds, which is precisely why the free 15-day address notices matter: a corporation whose registry addresses are stale will be dissolved without anyone reading the warning. And the intention to dissolve is published in the Yukon Gazette, so it is a matter of public record before it happens.

Then the corporation ceases to exist. "The corporation ceases to exist on the date shown in the certificate of dissolution." [36] Not suspended, not in bad standing — gone. Issuing that certificate of dissolution costs nothing, which is the clearest possible signal that the registry does not treat administrative dissolution as a revenue event. [37]

Revival is available, without a deadline. Any interested person may apply to the registrar to revive a corporation dissolved under section 214, by filing articles of revival; on receipt the registrar "shall issue a certificate of revival", and the corporation "is revived on the date shown on the certificate of revival", regaining its rights and liabilities "subject to any reasonable terms that may be imposed by the registrar and to the rights acquired by any person after its dissolution". [36] Yukon puts no time limit on administrative revival. But two catches sit in that sentence: rights other people acquired while you did not exist are preserved, and a corporation dissolved for three or more years needs a fresh name reservation before it can be revived, because the Naming Regulation requires a certificate of name reservation for "the revival of a Yukon organization that has been dissolved for three or more years". [38] If someone took your name in the meantime, you do not get it back.

A stale registered office has its own eight-month fuse. Where the registrar gives notice that an address is not in fact the corporation's, and the corporation does not respond within eight months, it "is deemed to be in default of its obligation to file a notice of change under subsection 22(5)" from the date the notice was sent, "and the registrar may proceed to dissolve the corporation in accordance with section 214". [36] A registered-office arrangement that quietly lapses therefore leads to the same place as never filing at all.

For an extra-territorial corporation the equivalent is cancellation, not dissolution. The registrar may cancel a registration where the corporation is "in default for a period of one year in sending to the registrar any fee, notice or document required by this Part", where it has ceased to carry on business in Yukon, where it is dissolved at home, or — importantly — where "the attorney for the extra-territorial corporation has died or resigned or the attorney's appointment has been revoked and the extra-territorial corporation has not appointed an alternative attorney". [36] The same 120-day notice applies, sent to the attorney for service. [36] Reinstatement is possible on filing everything outstanding plus the $300 reinstatement fee. [36] [37]

Winding up on purpose, and what it costs

Voluntary dissolution is deliberately cheap. Under section 212 a corporation can dissolve voluntarily, and the registry states plainly: "There is no fee to dissolve a corporation." [65] Which form you file depends on the route: Form 19 (articles of dissolution, special case), Form 20 (statement of intent to dissolve, unsupervised liquidation) or Form 23 (articles of dissolution after unsupervised liquidation). Filing Form 19 produces a certificate confirming "that the corporation is no longer in existence as of the date shown on the certificate"; the Form 20 route issues the certificate only once the corporation "has dealt with all of the requirements of sections 213(6) and 213(7), and has filed Form 23". Processing takes up to 10 business days. [65]

Changing your mind has a price, and it is the asymmetry worth noting: starting a dissolution is free, and stopping one costs $100 — a certificate of revocation of intent to dissolve is the only priced step in the sequence. [4] The form is Form 22. [65]

Amalgamation runs the other way on cost: articles of amalgamation are Form 12, the fee is $300, and the package must carry the amalgamation agreement if any, plus "a statutory declaration of a director or an officer of each amalgamating corporation" and one from a member of the governing body of each amalgamating extra-territorial body corporate. A fresh name reservation is required unless you take a numbered name, and Forms 2 and 8 are filed alongside. [66]

The penalties, and the one that is missing

Every fine in the Business Corporations Act is set by Schedule C of the Business Corporations Regulation, and the pattern is uniform: $5,000, with six months' imprisonment attached to the individual-facing offences. [37]

Note what is not in that table: there is no fine for failing to file an annual return. The sanction for that is dissolution under section 214, not money. That inverts the usual intuition — the filing that carries a fee carries no penalty, while the offences that carry penalties are about honesty and access to records rather than punctuality. Section 251 is worth reading twice by anyone signing a Yukon form: a filing that "contains an untrue statement of a material fact" or "omits to state a material fact" is an offence for the person who makes it and separately for a director or officer who knowingly permits it, with the defence limited to a statement or omission that "was unknown to the person and in the exercise of reasonable diligence could not have been known". [36]

Operating across borders: extra-territorial registration

Yukon calls an outside corporation operating in the territory an extra-territorial corporation, governed by Part 21 of the Act. [8]

The trigger is broad. Section 275 sets out eight branches of carrying on business in Yukon, several met without a single employee there: a Yukon telephone listing or advertisement giving a Yukon address or number; having "a resident agent, warehouse, office or place of business in the Yukon"; acting as a director of a corporation; owning Yukon real property; needing a Yukon licence; or otherwise transacting business there. Section 277(1) then requires written notice of the home-jurisdiction registered office "immediately on commencing carrying on business in the Yukon", and section 277(2) requires registration "before or within 30 days after it begins carrying on business in the Yukon". Registration is a prescribed statement that section 278(2) requires to be "accompanied by the appointment of its attorney for service", who must be an individual under section 286(1); where a document is not in English, section 278(3) lets the registrar require a verified translation first. [1]

Registration costs $300 and the annual return $100, while appointing an attorney is free; registering without a name reservation adds $100 and is paper-only. [5] The extra-territorial annual return is Form 36, due "by the last day of the month immediately following the month of the registration anniversary in Yukon" — the Yukon registration date, not the home incorporation date — and it re-confirms the attorney every year. An assumed name must also be registered under section 87 of the Partnership and Business Names Act. [9]

Incorporating in Yukon gives a Yukon corporation, not national rights: operating in another province means meeting that province's rules on its own terms.

Yukon's position in interprovincial trade agreements

Two agreements decide what a Yukon corporation can expect when it expands, and neither delivers the registration shortcut founders hope for.

Yukon is a Party to the Canadian Free Trade Agreement. The CFTA's preamble names "The Governments of Canada, Ontario, Quebec, Nova Scotia, New Brunswick, Manitoba, British Columbia, Prince Edward Island, Saskatchewan, Alberta, Newfoundland and Labrador, the Northwest Territories, Yukon, and Nunavut", and Exhibit A lists the "Government of Yukon" among the signatories; the Agreement defines a Party as "any signatory to this Agreement". [46]

The CFTA does not waive extra-provincial registration — it expressly preserves it. Article 311 provides that a Party may require an investor or its investment to "have a local agent or local address for service" and to "obtain a licence, registration, or certification … as a condition for carrying on business, or establishing or acquiring an enterprise in its territory", provided such requirements are "not applied in a manner that would constitute a means of arbitrary or unjustifiable discrimination". Article 306 says the same for service suppliers. [46] What the CFTA does guarantee is price parity, not exemption: registration and other commercial charges applied to another Party's investors must be "no less favourable than the charges it applies to its own … except to the extent that the difference in charges can be justified by actual cost". [46] Yukon has also signed the Canadian Mutual Recognition Agreement on the Sale of Goods, but that instrument concerns whether a good lawfully sold in one jurisdiction may be sold in another — and it "does not currently apply to how a good is sold, or who may sell or purchase it". [47]

Yukon is not a party to the New West Partnership Trade Agreement. The NWPTA is "an accord between the Governments of British Columbia, Alberta, Saskatchewan and Manitoba", in effect since 1 July 2010 and fully implemented since 1 July 2013. [48] Yukon appears nowhere in its party list. So the streamlined treatment that BC, Alberta, Saskatchewan and Manitoba corporations give each other is simply not available to a Yukon corporation, and a Yukon company expanding into British Columbia registers extraprovincially on ordinary terms.

The practical conclusion is unglamorous: expanding out of Yukon means a separate registration, a separate fee and usually a separate annual filing in each jurisdiction you enter, and the trade agreements guarantee only that you will not be charged more than a local company for it.

What the registration package actually contains. The registry lists four things beyond the fee: the statement for registration (Form 26), the appointment of attorney for service and alternative attorney (Form 27), a "certificate of status, compliance or good standing from your home jurisdiction", and a copy of the certificate of incorporation, amalgamation or continuance. [61] The archived version of the same guidance added a freshness rule the current page omits — the home-jurisdiction certificate of status must be "not more than 2 months old" — which is worth building into the sequence, because a certificate ordered too early expires before the package lands in Whitehorse. [60]

The attorney for service needs a public Yukon office, not just a Yukon address. This is the constraint that decides whether a remote arrangement is workable at all: "Section 286(6) of the Business Corporations Act requires the delivery address of the attorney for the extra-territorial corporation be an office located in Yukon. This address must be accessible to the public during normal business hours. The attorney for service does not have to hold any legal designation." [60] The current appointment page repeats the substance: "All extra-territorial corporations must appoint an attorney for service. The delivery address of an attorney for service for an extra-territorial corporation must be located in Yukon. This office must be accessible to the public during normal business hours." Filing the appointment carries no fee. [73] Note the two halves of that: the attorney need not be a lawyer, but the address must be a staffed, publicly accessible office during business hours — which rules out a mail drop and mirrors the section 22(6) rule for a domestic registered office.

Two further mechanics of the extra-territorial lane are easy to miss. A name can be reserved for an extra-territorial body corporate on the same 90-day basis as for a domestic incorporation, under section 279, so an incoming corporation is not forced to trade under whatever its home name happens to be. [1] And the attorney for service is a continuing office, not a one-time box to tick: on the death, resignation or revocation of the attorney the corporation must "immediately" appoint another individual under section 286(1); an alternative attorney may be appointed from the attorney's own partnership, or an assistant manager where the attorney is the Yukon manager, under section 286(2); and a resigning attorney whose corporation will not appoint a replacement can force the issue by giving notice by registered mail to the registered office effective not less than 60 days after mailing, filing a copy with the registrar. [1] That 60-day provision is a real risk for an absentee corporation: the person who accepts legal service on your behalf can resign out from under you on two months' notice, and the notice goes to the registered office you may not be reading.

The federal-corporation question, stated both ways

Whether a federal corporation must itself register extra-territorially in Yukon is genuinely unsettled on the evidence available for this guide, and it matters commercially: it is the difference between a $300 registration plus a $100 annual return forever, and nothing at all. This guide states both positions and picks neither.

The position attributed to the registry — now located, and more interesting than expected. The sentence exists, it is verbatim, and it is on a retired page. Yukon's old "Register: extra-territorial business corporation" page said: "Extra-territorial business corporations are business corporations created outside Yukon. Under the Business Corporations Act, they must register to do business in Yukon, unless federally incorporated. This is the case no matter how long they plan to do business here." [60]

Three qualifications matter more than the quote.

First, that page no longer exists. Its last live capture is from 23 November 2020, its own metadata gives a modification date of 18 November 2020, and every capture from February 2023 onward is a redirect. The URL now resolves to the registry's section hub.

Second, the page that replaced it does not carry the carve-out. The current task page, last modified 21 July 2025, says only: "Extra-territorial corporations need to register in Yukon if they are carrying out business in the territory." No capture of that page, from its first in 2021 to the present, has ever contained the words "unless federally incorporated". [61]

Third, a statement dropped in a rewrite is not the same as a statement withdrawn on purpose, and neither this guide nor a reader can tell which happened. What can be said precisely is this: the exemption was published by the registry in 2020, is not published by the registry now, and was never in the statute. A founder relying today on "Yukon exempts federal corporations" is relying on a page that has not been live for years.

That is why the reading is still not adopted here.

The position the statute text supports. Three provisions were read directly in the consolidation and they point the other way.

• Section 277(2) imposes registration on "every extra-territorial body corporate", with no federal carve-out anywhere in the subsection. A federally incorporated company carrying on business in Yukon is, on the ordinary meaning of Part 21's defined terms, an extra-territorial body corporate.
• Section 276(2) provides that "This Part does not apply to a Canada corporation so as to affect its right to carry on business in the Yukon." That is a saving clause protecting a federal corporation's constitutional right to trade in the territory — the point being that a territorial legislature cannot bar it. It says nothing about the administrative duty to register, and reading it as an exemption from registration reads words into it that are not there.
• Section 280(4) is the only express federal exclusion in the whole Part: "This section does not apply to a Canada corporation." It lifts one section, on the names of extra-territorial corporations, and its existence cuts against the broad reading of section 276(2) — a drafter who had already exempted federal corporations from the entire Part would have no reason to exempt them again from one section of it.

[1]

What the federal registry says. Corporations Canada states that "provincial and territorial legislation requires you to register your federal corporation in each province and territory in which it will conduct business", and treats "having an address, a post office box or a phone number in a province or territory" as conducting business there. [28] That is a general statement about every jurisdiction rather than a Yukon-specific ruling, and it is not fresh: the page was last modified in June 2022 and still points Yukon traffic at a host that no longer serves the registry. A stale federal directory page is weak evidence about current territorial practice, and it is cited here as the federal position, not as proof of the Yukon rule.

What the downside actually is. The Act attaches a specific and commercially serious consequence to being unregistered, and it is not a fine. "An extra-territorial body corporate while unregistered is not capable of commencing or maintaining any action or other proceeding in any court in the Yukon in respect of any contract made in the course of carrying on business in the Yukon while it was unregistered." [36] In plain terms: you cannot sue on your own Yukon contracts. The cure is retroactive in effect but only forward-looking in timing — if the corporation "was not registered at the time it commenced an action or proceeding … but becomes registered afterward, the action or proceeding may be maintained as if it had been registered before the commencement". [36] There is also a $5,000 general penalty for contravening Part 21, which expressly extends to anyone "who acts as the agent or representative of … an extra-territorial body corporate which carries on business contrary to the requirements of this Part" — so a Yukon agent acting for an unregistered corporation is exposed in their own right. [36] And an unregistered extra-territorial body corporate can be served through the registrar, with notice published in the Yukon Gazette, which is then "deemed … to be good and valid service" — meaning it can be sued even while it cannot sue. [36]

How to act while it is unsettled. The asymmetry of the two errors is what should drive the decision, and section 296 makes it lopsided. Registering when you did not have to costs $300 once and $100 a year, and buys a Yukon record, a named attorney for service and a clean answer to any counterparty's diligence question. Not registering when you had to leaves a federal corporation carrying on business in a jurisdiction where section 277(2) required registration within 30 days, unable to enforce its own Yukon contracts in a Yukon court until it registers. Get the answer in writing from Corporate Affairs before choosing, and note that Corporate Affairs states plainly that its staff "cannot provide any interpretation of legislation or operational advice of any sort" — so a question phrased as "does this corporation have to register" may be refused where "which form do I file to register a federally incorporated corporation" is answerable. [3] The federal-versus-provincial comparison sets out the same trade-off across the other twelve jurisdictions.

If you are outside Canada

Yukon is unusually accommodating in law and unusually old-fashioned in practice, and a founder abroad meets both halves.

Director residency is not an obstacle. Section 106(1) disqualifies only those under 19, persons under guardianship or judicially found incapable, persons subject to an operative enduring power of attorney, non-individuals subject to section 106(1.1), and undischarged bankrupts. A board composed entirely of people who have never been to Canada satisfies that list, and no exemption, application or Yukon-resident nominee is needed to achieve it. Yukon also permits a corporate director under section 106(1.1), which lets a foreign group's Yukon or extra-territorial subsidiary sit on the board — subject to the joint and several liability section 106(1.2) imposes on that body corporate's own directors. [1]

The registered office is the real constraint. Section 22(1) requires a registered office in Yukon at all times and section 22(4) forbids a post office box for it; Form 2 requires the delivery address to be a physical location and the address for service by mail to be "a Yukon address". A non-resident founder therefore needs a real Yukon address held by someone willing to accept legal service — in practice a Yukon lawyer, accountant or corporate-services provider. The Act anticipates the arrangement: section 22(5.1) contemplates "a person retained by a corporation to maintain its registered office or its separate records office at the person's place of business in the Yukon", and it lets that person file the address change directly if their own business address moves. An address outside the territory, Montreal included, cannot fill this role, and neither can a post-office box in Whitehorse. [3]

What you can and cannot file remotely. The name reservation is genuinely remote — online through YCOR for $40 by credit card. [5] The incorporation is not: original signatures only, copies and electronic signatures refused, which means physical documents signed by the incorporator reaching Whitehorse by mail, courier or hand. [3] Afterwards, filings can move online — but only once you hold a private filing key, and that key "will be mailed to the account holder and to the entity", which is two postal deliveries, one of them to the corporation's own Yukon address. [12] Build the Yukon address arrangement before you need the key, not after. Neither the transit time international mail adds to the 10-business-day paper timeline nor whether the registrar accepts a courier-delivered signature package from abroad is published; confirm both with Corporate Affairs before committing to a date. An extra-territorial registration adds a further remote-filing constraint, because section 278(3) lets the registrar demand a verified translation of any document not in English.

Tax status does not follow the certificate. The 0% rate applies to income eligible for the small business deduction, which depends on Canadian-controlled private corporation status, and non-resident control is what removes it. A Yukon certificate and a Whitehorse office prove neither CCPC status nor where the corporation is centrally managed and controlled. [21]

The business number may need the non-resident route, where the business is located outside Canada or the applicant has no SIN or a SIN starting with 0. [25] Because the Workers' Safety and Compensation Board asks for that number at registration, and Whitehorse asks an incorporated applicant for WSCB approval, a delay at the business-number stage delays everything downstream. [26] [27]

The online registration route is closed to you, and this is the detail that surprises people. Business Registration Online is the fast way to obtain a business number and program accounts, but the CRA lists among the things you cannot do with it: "Register a Canadian business with only non-resident owners." [54] A Yukon corporation whose owners are all non-resident is exactly that case. So the pattern of the whole Yukon exercise repeats itself at the federal level: the corporate law is permissive, and the administrative channel is the paper one. Non-residents registering for GST/HST are directed to "fill out Form RC1, Request for a Business Number and Certain Program Accounts, and fax or mail it to your designated non-resident tax services office". [35]

A GST security deposit may be required, and it has published limits. Generally you must provide security if you apply to register and either "you do not have a permanent establishment in Canada" or "you make supplies in Canada only through another person's fixed place of business". [35] The amount is "50% of your estimated net tax" for the first year and 50% of actual net tax thereafter, with a maximum of $1 million and a minimum of $5,000, payable as cash, a certified cheque, a money order or a qualifying bond. [35] There is a real exemption: security "is not required if your estimate is $100,000 annually or less and your annual net tax will be between $3,000 remittable and $3,000 refundable". [35] A founder abroad planning a small Yukon operation should size the first year against that $100,000 line deliberately, because crossing it converts a registration into a cash-collateral event. Note also a sequencing rule that catches people who register for tax before they incorporate: "A corporation's effective date of GST/HST registration cannot be before the incorporation date." [55] And voluntary registration is a commitment — you must "stay registered for at least one year before you can cancel your registration". [55]

Banking and address consequences. Nothing here establishes that any bank will open an account for a Yukon corporation with an all-non-resident board; no institution's requirements were tested for this guide. Start with the non-resident research and the open-from-abroad guide, then the individual bank pages such as RBC, TD and BMO. Expect to be asked separately about the registered office, an operating address, each director's true residence, the ownership chart down to natural persons and the source of funds. The full decision tree, including immigration status and corporate tax residence, is the from-abroad track.

Immigration: the Yukon Business Nominee Program

Yukon runs a dedicated entrepreneur stream with published requirements and an assessment point grid, and its own start-a-business page splits its audience into "Yukon residents" and "Foreign entrepreneurs", pointing the latter here. [19]

Personal requirements are specific and financial: at least 65 points on the assessment grid; a high-school diploma at minimum; at least 3 years of entrepreneurial or business-management experience and 5 years of relevant work experience; not a refugee or holder of an active refugee request; never denied immigration by Canada; no active application to another nominee program; net worth of at least CAD $500,000 and at least CAD $300,000 in liquid assets, both documented with "verification by a Yukon accounting firm that you obtained it through legal means"; intent to live permanently in Yukon with dependants while managing the business; a position at NOC TEER 0 or 1; and a plan to invest at least CAD $300,000 of capital in the first two years. [20]

Two conditions catch people who have already started: capital "does not include any capital investments made before your acceptance into the Yukon Business Nominee Program", and the applicant must "have not yet purchased or started your business in the Yukon at the time of your application" — so incorporating first and applying afterwards is the wrong order. Qualifying capital means property or equipment, not a house, partly-personal vehicles or operating expenses.

The sector rules are equally decisive. The business must be new or a purchase of an existing Yukon business, managed by the applicant, not a passive investment, and in a strategic sector: information technology, manufacturing, value-added processing, forestry, tourism, energy, mining or mineral development, agriculture, cultural industry, or film and video production. Ineligible are passive investments, retail, wholesale and distribution, restaurants, financial services, business/consultation/personal services, most professional services, real estate, holding companies and gas stations — which rules out much of what founders propose.

The sequence, the language test and how long it takes

The programme publishes its process, and it is longer and more selective than the eligibility list alone suggests. [56]

There is a language requirement the eligibility page does not mention: "a minimum of level 6 on the IELTS English language test; or level 4 on the TEF Canada test". A decision on the initial application comes "within 12 to 14 weeks". Meeting the bar does not get you in: applications that qualify and score at least 65 points "enter a pool of potential candidates for 6 months if your business concept is approved", and the programme states plainly that "meeting the eligibility requirements and the minimum score, however, does not guarantee acceptance into the program". Only candidates selected from that pool are invited to submit verification documents, and those who pass are invited "for an exploratory trip and an in-person interview in the Yukon". [56]

Then comes the part that matters most for planning: approval does not produce permanent residence. Yukon "support[s] you in getting a 2-year work permit from the federal government", during which you are expected to establish yourself, your family and your business in the territory, and only "at the end of the 2-year work permit period" does Yukon support the permanent-residence application. [56]

How the 65 points are actually scored

The grid is published, and it is unusually mechanical — most bands are pass/fail at the bottom end, so several categories can disqualify an application outright rather than merely scoring it low. The minimum is 65, and the grid says in terms that "Meeting the minimum score does not guarantee acceptance into the program." [71]

Four things follow that the eligibility list alone does not tell you.

Education is the heaviest single category, worth up to 20 points against 12 for the largest investment band. A master's degree is worth more than investing three quarters of a million dollars.

Locating outside Whitehorse is worth 5 points — a free five points for a business whose location is genuinely flexible, and the only category where the territory is openly steering where you land.

Prior visits are scored, up to 8 points for 11 days or more. Someone who has never been to Yukon starts eight points down, which is most of the gap between a marginal and a comfortable score.

Language is scored but not required at application. The grid states: "You are not required to have Canadian Language Benchmarks (CLB) Level 4 language proficiency to apply. If we accept your application, you are required to have it for nomination. You will receive points if you provide language results with your application." [71] Note this sits alongside the application page's separate IELTS 6 / TEF Canada 4 requirement — the CLB figures score the grid, the IELTS and TEF figures gate the application. A candidate should confirm which test result the programme wants at which stage rather than assuming one satisfies both.

The grid document's own metadata is dated: last updated 13 November 2022. Confirm it is current before scoring yourself against it.

What the federal side calls this. IRCC lists Yukon among the territories with a Provincial Nominee Program, and describes the two routes to permanent residence — through Express Entry, where a nomination is worth "600 extra points", or through the non-Express Entry process. [57] IRCC's own operational instructions describe the business-candidate structure exactly as Yukon does: the candidate applies to the province or territory, receives "a support letter to obtain a work permit", must "implement their business plan and meet specific provincial requirements, usually for 2 years … before they are provided a Confirmation of Nomination letter" — and IRCC flags the consequence in bold terms of its own: "During the initial 2-year period … the business candidate is not nominated by the province or territory. They are only potential nominees." [58]

The work permit is issued without a labour market impact assessment under exemption code C60 — the code that replaced C11 for provincial business candidates for applications from 15 December 2022 onward. [59] Practical details from the instructions worth knowing before budgeting: the permit runs "to a maximum of 2 years"; an extension beyond that "can be granted only if an application for permanent residence is already in process or in exceptional circumstances"; the entrepreneur is "both employer and employee [and] must meet the requirements for both roles", which includes paying the employer compliance fee; and once a formal Confirmation of Nomination issues, the next work permit is applied for under a different provision entirely, R204(c), administrative code T13. [58]

Nomination allocation — how many nominations Yukon receives or issues in a year — is not published, so it remains the one number to confirm with the programme directly. A founder who does not qualify should look at the federal options in the from-abroad track rather than treating YBNP as the only door.

Territorial funding, and one programme that has ended

Two Yukon programmes publish concrete numbers, and one of them is a trap for anyone working from older advice.

The Economic Development Fund funds "up to: 75 per cent of the eligible project costs; and 50 per cent of capital expenses", in three tiers: "tier 1 up to $30,000; tier 2 between $30,001 and $100,000; and tier 3 between $100,001 and $500,000." [72] Eligibility requires a Yukon business meeting three of four conditions — an office with a physical Yukon address, being subject to the Yukon Income Tax Act, registration under the Business Corporations Act and the Partnership and Business Names Act where applicable, and "a valid municipal business licence, where applicable". Quotes are required for goods or services over $1,000, and tier 2 "no longer accepts paper or PDF applications". [72] Note how the eligibility test reads against everything above: it wants the registry filing and the municipal licence, which is a compact statement of why both layers matter.

The Business Incentive Program has ended. "The Business Incentive Program ended on July 7, 2025, as part of our efforts to reduce barriers and support internal trade. Contracts awarded after this date will not be eligible for rebates. Contracts awarded before this date will remain eligible." [74] The page describes the scheme in the past tense throughout — the labour rebate "was between 5 per cent and 20 per cent of the gross wages and benefits paid to the employee" and the apprentice rebate "was equal to 15 per cent of the gross wages paid to an apprentice" — so any plan built on those rebates needs rebuilding. The programme's residency definition is worth keeping even so, because other Yukon programmes use the same idea: a Yukon resident is someone who has made their "permanent and principal residence in the Yukon" and has "been physically present in the Yukon for at least 180 days immediately before the date of hire on the job site". [74]

Read alongside the business investment tax credit's requirement that a company "pay at least 25% of its salaries and wages to Yukon residents", the pattern is consistent: Yukon's incentives are built around hiring locally rather than around incorporating locally. [67]

Yukon's language regime

Section 1(1) of the Languages Act states that "the Yukon accepts that English and French are the official languages of Canada and also accepts that measures set out in this Act constitute important steps towards implementation of the equality of status of English and French in the Yukon". Three operative consequences follow. Section 4: "Acts of the Legislature and regulations made thereunder shall be printed and published in English and French and both language versions are equally authoritative" — the French text of the Business Corporations Act is not a convenience translation, it is the law. Section 5: "Either English or French may be used by any person in, or in any pleading in or process issuing from, any court established by the Legislature." Section 6(1): the public may communicate with and receive services from "any head or central office" of a Yukon government institution in either language, and from other offices where "there is significant demand" or the nature of the office makes it reasonable. [2]

This is why bilingual corporate names are a first-class option, why "the French language equivalent" of Limited, Incorporated and Corporation is an accepted name ending, and why a French corporate name must appear on the annual return. Note the boundary: this binds Yukon's own institutions. Unlike Quebec, Yukon imposes no French-language obligation on your private business.

Failure modes and what each one actually costs

Each item below pairs the mistake with the consequence that follows from a provision cited on this page, rather than with a general warning.

Assuming you can incorporate online. YCOR reserves names and handles later filings; a first incorporation cannot be filed on it, because "we only accept originals" and electronic signatures are refused. [3] Consequence: a founder who plans a launch date around an online filing loses the whole postal transit time plus up to 10 business days, with no way to recover it except $100 or $500 of expediting. [4]

Using 18 as the minimum director age. Yukon's threshold is 19 under section 106(1)(a). [1] Consequence: the person is disqualified from being a director, so Form 8 names someone who cannot hold the office, and the defect sits in the corporation's constating documents until it is corrected.

Treating "no residency rule" as "no Yukon footprint required". The two are unrelated: section 106 is silent on residency, but section 22(1) requires a registered office in Yukon at all times and section 22(4) forbids a post office box for it. [1] Consequence: an incorporation attempted with no Yukon address has nothing to put in Form 2's delivery-address field, which is not a defect you can paper over later.

Letting the name reservation expire. The certificate is valid 90 days. Consequence: you re-apply and "pay the $60 in-person or $40 online fee again", and the name may no longer be available. [3]

Mismatching Forms 1 and 8. Form 8 must list exactly as many directors as Form 1 declares, and blank fields are not accepted — "NA" is the required entry. [3] Consequence: the package comes back, and because it travels by post, one rejection can cost more calendar time than the entire processing window.

Looking for a transparency filing. The ISC register is internal: there is nothing to file, and no fee line exists for it anywhere in the schedule. [10] [4] Consequence: the founder who expects a public filing wastes time looking for one, and the founder who concludes there is therefore no obligation has an unbuilt register — the register was required from 1 June 2025 with a build deadline of 1 June 2026, and bearer-form certificates must have been replaced with registered ones. [11]

Forgetting to notify a new ISC. The corporation must tell each person it has added to the register. [10] Consequence: an obligation that is discharged by an email is failed by silence, and there is no filing anywhere that would have prompted it.

Missing the free notices of change. Address changes get 15 days under section 22(5), and director changes get 15 days under section 114(1), although the registry's annual-return page describes the catch-up trigger as 30 days. [1] [36] [7] Consequence: because both filings are free, nothing in the accounting system reveals the omission; it surfaces at the annual return, which then has to carry Form 3 or Form 9 as a catch-up.

Diarising the annual return on the anniversary. It is due the last day of the month after the anniversary month, and for an extra-territorial corporation the clock runs from the Yukon registration date, not the home incorporation date. [7] [9] Consequence: falling into default is visible to anyone: YCOR's free search reports an entity's "compliance with reporting requirements" without an account, so a counterparty's five-minute diligence sees it. [12]

Letting a corporate director fall into default. Section 106(1.1) permits a body corporate to serve as a director only while it is "not in default in sending to the registrar any fee, notice or document required by this Act". [1] Consequence: the parent's own missed annual return is not just the parent's problem — it goes to that body corporate's eligibility to sit on the subsidiary's board, and the directors of the corporate director are jointly and severally liable for obligations arising from the role under section 106(1.2).

Being struck, then reviving. A certificate of revival costs $300 — the same as incorporating from scratch. [4] Consequence: the fee is the smaller half; the gap in the public record is what a bank or acquirer sees.

Missing the WSCB's 10-day window, or assuming a corporation with directors and no employees is outside it. The board's own list names "corporations with directors and/or workers". [26] Consequence: the City of Whitehorse requires WSCB approval from any incorporated applicant, so an unresolved WSCB position blocks the municipal licence and therefore lawful trading in the city. [27]

Budgeting a WSCB premium from an assumed rate, or from the wrong sub-class. Rates are published, but which rate group you are assigned is the board's decision on registration, and the 2026 spread runs from $0.87 to $6.73 per $100 of payroll. [42] Consequence: a model built on the wrong classification can be wrong by a factor of seven, and under-estimating payroll by more than 125% is itself chargeable at $50 to $5,000. [45]

Applying to the Business Nominee Program after incorporating. The programme requires that you "have not yet purchased or started your business in the Yukon at the time of your application", and capital invested before acceptance does not count toward the CAD $300,000 requirement. [20] Consequence: incorporating first can disqualify the application and strand the money already spent.

Confusing the two Form 8s, or the two Form 1s. Form 8 is the notice of directors under the Business Corporations Act and the declaration of business name under the Partnership and Business Names Act; "Form 1" appears on the registry's own incorporation page for both the name-reservation application and the articles of incorporation. [17] [3] Consequence: you order or complete the wrong document, and you find out by post.

Putting a legal element on a business name. The Naming Regulation "does not allow legal elements" on a registered business name. [17] Consequence: the declaration is refused, and the underlying misconception — that a business name confers limited liability — is the more expensive error.

Assuming a Yukon certificate delivers the 0% rate. The rate applies to income eligible for the small business deduction, which requires Canadian-controlled private corporation status. [21] Consequence: a corporation controlled by non-residents is not a CCPC, so the headline reason for choosing Yukon may not apply to the founder most attracted by its director rules.

Glossary

Yukon uses several terms that either differ from the rest of Canada or mean something narrower than they appear to.

Attorney for service. The individual an extra-territorial corporation appoints to accept legal documents on its behalf in Yukon. It must be an individual, not a firm, under section 286(1), and the appointment must accompany the registration application under section 278(2). [1]

Body corporate as director. A company sitting on a board in its own name, permitted by section 106(1.1) where it holds voting shares, is a Yukon or extra-territorial corporation, and is not in default with the registrar. Most Canadian corporate statutes prohibit this outright. [1]

Delivery address. On Form 2, a physical location identifying "a person's home or place of business", which "must not include a post office box". Distinct from the mailing address, which may be a box. [3]

Extra-territorial corporation. Yukon's term for a corporation incorporated elsewhere that carries on business in the territory — what most provinces call an extra-provincial corporation. Governed by Part 21. [8]

Individual with significant control (ISC). Anyone who owns or controls 25% or more of the shares, or who otherwise controls the corporation. The second limb is a control-in-fact test, so a person holding no shares at all can be an ISC. [10]

Numbered name. A corporate identity assigned by the registry instead of a chosen name. No fee, no Form 1, no reservation step, and no five-day wait. [3]

Private filing key (PFK). The credential that unlocks online filing in YCOR. It is mailed — to the account holder and to the entity — which is why it is a postal dependency rather than a password. [12]

Records office. A place where corporate records are kept separately from the registered office. In Yukon this is a privilege of public corporations only, and only they may put it outside the territory. [1]

Registered office. The address at which the corporation is legally present in Yukon, required at all times, never a post office box. Not the same as an operating address, a mailing address or a director's residential address. [1]

Annual return. A registry filing on Form 25 confirming the corporation's particulars, under section 267(1). It is not a tax return; Yukon corporate tax is reported on the federal T2. [7] [22]

Renewal. What a business-name or partnership declaration needs, as opposed to an annual return. A declaration lapses; a corporation defaults. Different mechanisms, different consequences. [6]

YCOR. The Yukon Corporate Online Registry: a search tool for everyone, a filing tool for account holders with a private filing key, and never the place a first incorporation is filed. [12]

Readiness checklist

• Name tested against the Naming Regulation, or a numbered name accepted; bilingual-name decision made; reservation obtained and its 90-day expiry diarised.
• Every proposed director checked against all six branches of section 106(1), including age 19; any corporate director confirmed eligible under section 106(1.1) with the 106(1.2) liability understood.
• Yukon registered-office delivery address secured: physical, not a PO box, with someone able to accept service.
• Forms 1, 2 and 8 completed with matching director counts; wet-ink signatures and delivery to Whitehorse arranged; fees funded.
• ISC analysis completed to natural persons, register built, each ISC notified, bearer certificates replaced.
• Business number obtained by the correct route; GST registration analysed.
• WSCB notified within 10 calendar days of starting; director coverage clarified.
• Whitehorse licence applied for with WSCB approval and development permit as applicable.
• YCOR account created and a private filing key requested, allowing for two postal deliveries.
• Compliance calendar built: 15-day address notices, 15-day director notices under s. 114(1), annual return, T2, licence renewal.
• Advice obtained on corporate tax residence and CCPC status before relying on the 0% rate.

What 2727 can and cannot support

2727 Coworking is in Griffintown, Montreal, and that geography settles most of this page.

A 2727 address cannot be the registered office of a Yukon corporation. Section 22(1) requires the registered office to be in Yukon and section 22(4) rules out a post office box for it. Nor can it be the Yukon address for service by mail, which Form 2 requires to be a Yukon address, nor the records office of a private Yukon corporation. A Yukon incorporation needs a Yukon-based registered-office provider, and this guide does not offer one.

What a 2727 plan can legitimately be is a Montreal mailing and correspondence address, plus workspace — and, for a federal or Quebec corporation, a registered office where the applicable rules and the selected plan permit it. A Yukon corporation will still be asked for several addresses that mean different things, and answering all of them with one address is how files stall: the registered-office delivery address must be a physical Yukon location, the CRA's physical address is where day-to-day activities actually occur while its mailing address is merely where correspondence arrives, and a director's residential address is where that person actually lives. For the correspondence roles a business-address service can be the right tool; for legal presence in Yukon it cannot. If your plan is really a Montreal business, the honest question is whether Yukon is the right jurisdiction at all — the federal-versus-provincial comparison is where that gets decided, and the federal corporation scenario covers the address roles for that route.

2727 does not incorporate companies, act as a Yukon registered-office provider or attorney for service, appoint directors, obtain business numbers, determine corporate tax residence or CCPC status, complete extra-territorial registrations, or represent that any registry, bank or government body accepts its address for any purpose. Ask the receiving body to name the exact field and the document it accepts for it, then choose a plan only if the real service matches that use.

Neighbouring research: the Northwest Territories and Nunavut guides cover the other territories, and British Columbia and Alberta are where Yukon businesses most often expand. Everything starts at the hub; founders already in Canada should use the from-Canada track.

Research method and limitations

This page was first researched and verified on 6 September 2026 and substantially expanded and re-verified on 7 September 2026. It rests on the Yukon Business Corporations Act, Partnership and Business Names Act, Employment Standards Act and Languages Act, the Business Corporations Regulation and Naming Regulation, the Government of Yukon's Corporate Affairs, taxation and immigration pages, the CRA, the Yukon Workers' Safety and Compensation Board, the City of Whitehorse, Corporations Canada, IRCC, the Canadian Free Trade Agreement and the New West Partnership Trade Agreement. For the two comparison jurisdictions, the Northwest Territories Business Corporations Act and its fee regulation, BC's Business Corporations Act and BC Registries' own fee and rate pages were read directly rather than taken from this cluster's sibling pages. Law-firm, accountancy and incorporation-service pages were not cited for any rule.

The access route affects freshness, so it is disclosed. yukon.ca, laws.yukon.ca and canlii.org all serve a Cloudflare bot challenge to ordinary fetchers, so Government of Yukon pages were read from dated Internet Archive snapshots of the official pages and, in the second pass, through a scraping service that reached some of them live. The statutes were retrieved as full bilingual consolidations. Each Yukon registry page's own "date modified" ranges from February 2024 to November 2025; the oldest, the name-reservation fee schedule, is dated 2 December 2024. Confirm every fee and processing time against the live registry page before filing. CRA, WSCB, City of Whitehorse, CFTA, NWPTA, NWT and BC pages were fetched directly. CanLII's consolidation simultaneously calls the current version in force since 1 June 2026 and "current to 2021-06-18"; both are reproduced rather than reconciled, and the official Yukon consolidation — now cited alongside it — is authoritative.

What the second pass changed. Four things previously reported as unverifiable are now verified and cited, and two section numbers previously left unpinned are pinned. The Workers' Safety and Compensation Board does publish assessment rates, a rate table by class, a $150 minimum premium and a maximum assessable earnings figure; they are simply not on the registration page. Yukon's position in interprovincial trade is now established from the agreements themselves: Yukon is a Party to the CFTA, the CFTA expressly preserves rather than waives registration requirements, and Yukon is not a party to the NWPTA. The Business Nominee Program's processing time, language requirement and pool mechanics are published on its application page. The board-size rule is section 102(2) and the name-ending rule is section 12(1), both read in the official consolidation. The Business Corporations Regulation, O.I.C. 2015/06 — whose Schedule B and Schedule C could not be retrieved in the first pass — was recovered from a dated archived capture, so the fee and penalty tables now come from the regulation itself rather than only from the registry's summary of it.

A third pass on 7 September 2026 closed two more gaps. The registry's extra-territorial registration page was finally located — on a retired URL whose last live capture is 23 November 2020. It does carry the sentence attributed to it, "they must register to do business in Yukon, unless federally incorporated", but the page that replaced it, last modified 21 July 2025, has never contained those words in any capture. The page therefore now states precisely what can be shown: the exemption was published in 2020, is not published now, and was never in the statute. Yukon's own income-tax page also supplies the effective date the CRA omits — "From January 1, 2021, the small business tax rate was reduced to 0%" — together with the consequence that small corporations thereby lost the manufacturing and processing credit.

One conflict is disclosed rather than resolved, and it narrowed. The statute requires notice of a change of directors within 15 days (section 114(1)), and the registry's own director-change task page agrees, saying "the corporation has 15 days to notify the registrar". Only the annual-return page describes a 30-day trigger, and both pages carry the same modification date, so this is an inconsistency inside yukon.ca rather than between the registry and the legislature. All three are quoted, 15 days is recommended, and no reconciliation is asserted. A genuine 30-day deadline does exist for extra-territorial corporations, which is the likely origin of the confusion.

What remains unverified. The CRA publishes no effective dates for Yukon's corporate rates; Yukon's own page supplies one for the 0% small-business rate but not for the 12% general rate, so only the former is dated on this page. The Business Nominee Program publishes no nomination allocation, and its assessment grid document is dated 13 November 2022, so its currency should be confirmed before anyone scores themselves against it. Whether the registry's 2020 federal-incorporation exemption was withdrawn deliberately or lost in a rewrite cannot be determined from the captures, and the page says so rather than guessing. No maximum-fine amount was retrieved for offences under the Partnership and Business Names Act, so those are described as offences without a figure. The WSCB publishes no "date modified" on its HTML pages, and its average assessment rate exists only inside an embedded chart rather than in page text — it is cited with that caveat. Whether the registrar accepts a courier-delivered wet-ink signature package from abroad, and how much time international mail adds to the 10-business-day paper timeline, are still not published. No filing, registration, licence or immigration application was tested, and no bank's requirements were assessed.

This page is educational planning material, not legal, tax, accounting, immigration or banking advice.

Frequently asked questions

Does Yukon require any director to live in Canada?

No. Section 106(1) of the Business Corporations Act lists the disqualifications — age under 19, guardianship, judicial findings of incapacity, an operative enduring power of attorney, non-individuals subject to section 106(1.1), and bankrupt status — and none concerns residency, citizenship or immigration status. [1]

Can a company be a director of a Yukon corporation?

Yes, unusually. Section 106(1.1) permits a body corporate holding voting shares to serve as a director if it is a Yukon or extra-territorial corporation not in default with the registrar — and section 106(1.2) then makes that body corporate's own directors jointly and severally liable for obligations arising from the role.

Can I incorporate in Yukon entirely online?

No. The name reservation can be completed online through YCOR for $40, but the incorporation itself requires original signatures: "We only accept originals. Copies or electronic signatures are not accepted." [3] [12]

What does it cost and how long does it take?

$300, with paper processing up to 10 business days, after a name reservation of $40 online or $60 on paper taking up to 5 business days. Expediting in office hours adds $100; out-of-hours or same-day adds $500. [4] [5]

Can my registered office be a PO box or an address outside Yukon?

Neither. Section 22(1) requires a registered office in Yukon at all times and section 22(4) prohibits a post office box for it. Only the registered-office mailing address may be a PO box, and only a public corporation may keep a separate records office outside Yukon.

Does Yukon have a public beneficial-ownership registry?

No. Yukon corporations have kept an internal register of individuals with significant control since 1 June 2025, with a build deadline of 1 June 2026, but it is neither filed nor published — it goes "to law enforcement, tax, and regulatory authorities upon request". [10] [11]

When is the annual return due, and is it my tax return?

By the last day of the month after the incorporation anniversary — an anniversary of 1 June means 31 July — on Form 25 for $100. It is a registry filing, separate from the federal T2 on which Yukon tax is reported via Schedule 443 and line 245 of Schedule 5. [7] [22]

Is there a sales tax in Yukon, and will my corporation really pay 0% income tax?

No territorial sales tax: only the 5% GST applies, and Yukon is not a participating HST province. [23] [24] [14] The 0% rate applies only to income eligible for the small business deduction up to $500,000, which depends on Canadian-controlled private corporation status — removed by non-resident control. [21]

Do I need to register with the Workers' Safety and Compensation Board if I have no employees?

Possibly. The board lists "corporations with directors and/or workers" among those required to register, within 10 calendar days of starting, and directors are covered where they report T4 employment income. A corporation whose only person is its director should ask the board rather than assume exemption. [26] [18]

When does an outside corporation have to register in Yukon, and what does a sole proprietor do?

Before or within 30 days after it begins carrying on business there, under section 277(2) — and the section 275 test is met by a Yukon listing, a resident agent, Yukon real property or acting as a director. Registration costs $300 and needs an individual as attorney for service. [8] [28] A sole proprietor registers a business name only if trading under something other than their own given name, for $25. [17] [6] [16]

Can I use the Yukon Business Nominee Program if I have already incorporated?

No. Applicants must "have not yet purchased or started your business in the Yukon at the time of your application", and capital invested before acceptance does not count toward the CAD $300,000 requirement. [20] [19] [13] [15] [2]

How does Yukon compare with the Northwest Territories or British Columbia?

Incorporation costs $300 in Yukon and the Northwest Territories and $350 in British Columbia, but the ongoing filing is $100, $150 and $43.39 respectively. [30] [33] None of the three imposes a director-residency requirement, but only Yukon lets a company sit on the board: the NWT statute disqualifies "a person who is not an individual" with no exception. [29] [32] On tax, Yukon's 0% small-business rate is the lowest of the three, against 2% in both the NWT and BC, and neither territory levies a sales tax where BC adds 7% PST. [31] [34]

Official references

1. CanLII: Business Corporations Act, RSY 2002, c 20 (Yukon)
2. CanLII: Languages Act, RSY 2002, c 133 (Yukon)
3. Government of Yukon: incorporate a Yukon business corporation
4. Government of Yukon: find fees for business corporations
5. Government of Yukon: find fees to reserve a business or non-profit name
6. Government of Yukon: find fees for partnership and business names
7. Government of Yukon: file annual return for a Yukon corporation
8. Government of Yukon: extra-territorial corporations
9. Government of Yukon: file annual return for an extra-territorial corporation
10. Government of Yukon: how to maintain a register of individuals with significant control
11. Government of Yukon: Guidance on Beneficial Ownership Transparency under the Business Corporations Act
12. Government of Yukon: how to use the Yukon Corporate Online Registry
13. Government of Yukon: start a business
14. Government of Yukon: taxation
15. Government of Yukon: corporations
16. Government of Yukon: partnerships
17. Government of Yukon: file a declaration of a business name
18. Government of Yukon: employer responsibilities
19. Government of Yukon: Yukon Business Nominee Program
20. Government of Yukon: YBNP eligibility requirements for foreign entrepreneurs
21. CRA: corporation tax rates
22. CRA: Yukon territorial corporation tax
23. CRA: GST/HST rates by province and territory
24. CRA: GST/HST place-of-supply rules and participating provinces
25. CRA: register for a business number and CRA program accounts
26. Yukon Workers' Safety and Compensation Board: registration overview
27. City of Whitehorse: business license
28. Corporations Canada: register a federal corporation in a province or territory
29. GNWT Department of Justice: Business Corporations Act, SNWT 1996, c.19 (consolidation)
30. GNWT Department of Justice: Business Corporations Regulations, Schedule B (fees)
31. GNWT Department of Finance: corporate income tax
32. BC Laws: Business Corporations Act, Part 5 — Directors and officers
33. BC Registries: forms, fees and information packages
34. BC Ministry of Finance: corporate income tax rates and business limits
35. CRA: when to register for and start charging the GST/HST
36. Yukon Legislative Counsel Office: Business Corporations Act, RSY 2002, c 20 (official consolidation)
37. Yukon: Business Corporations Regulation, O.I.C. 2015/06 (Schedule B fees, Schedule C penalties)
38. Yukon: Naming Regulation, O.I.C. 2015/07
39. CanLII: Partnership and Business Names Act, RSY 2002, c 166 (Yukon)
40. CanLII: Employment Standards Act, RSY 2002, c 72 (Yukon)
41. Yukon Workers' Safety and Compensation Board: rates and classifications
42. Yukon Workers' Safety and Compensation Board: 2026 Industry Classifications and Assessment Rates
43. Yukon Workers' Safety and Compensation Board: maximum annual earnings
44. Yukon Workers' Safety and Compensation Board: Policy 5.4, reporting payroll and payment of assessment premiums
45. Yukon Workers' Safety and Compensation Board: assessment fees and penalties
46. Canadian Free Trade Agreement: consolidated text, in force 27 August 2026
47. Canadian Free Trade Agreement: Canadian Mutual Recognition Agreement on the Sale of Goods
48. New West Partnership Trade Agreement: the agreement and its parties
49. CRA: corporation income tax return
50. CRA: when to file your corporation income tax return
51. CRA: corporation instalment due dates and balance-due day
52. CRA: corporation instalment requirements
53. CRA: determine if you need to register for a payroll account
54. CRA: register for a GST/HST account
55. CRA: register voluntarily for a GST/HST account
56. Government of Yukon: apply to run your own business in Yukon (foreign entrepreneurs)
57. IRCC: Provincial Nominee Program
58. IRCC: provincial business candidates seeking eventual permanent residence, R205(a) C60
59. IRCC: LMIA exemption codes
60. Government of Yukon: Register — extra-territorial business corporation (retired page, archived 23 November 2020)
61. Government of Yukon: register an extra-territorial corporation
62. Government of Yukon: find forms to set up and run a business corporation
63. Government of Yukon: change directors' information for a Yukon corporation
64. Government of Yukon: file a change of address for a Yukon corporation
65. Government of Yukon: file articles of dissolution for a Yukon corporation
66. Government of Yukon: file articles of amalgamation for a Yukon corporation
67. Government of Yukon: Yukon income tax measures
68. Government of Yukon: find minimum wage in the Yukon
69. Government of Yukon: find a Yukon statutory holiday
70. Government of Yukon: permits and licensing
71. Government of Yukon: Yukon Business Nominee Program assessment point grid
72. Government of Yukon: Economic Development Fund
73. Government of Yukon: file an appointment of attorney for an extra-territorial corporation
74. Government of Yukon: Business Incentive Program (ended 7 July 2025)
75. Government of Yukon: file a change of directors or address for an extra-territorial corporation
76. Government of Yukon: find fees for cooperative associations
77. Government of Yukon: find fees for societies