Articles of incorporation are the founding legal document that creates a corporation, setting out its name, share structure, and basic governance rules.
The articles of incorporation are the document filed with the federal or provincial government to legally create a corporation. They define the company's name, its share structure (classes and rights of shares), the number of directors, and any restrictions on the business or share transfers.
The share structure set out in the articles has lasting tax consequences, it determines how ownership, dividends and future reorganisations can work, so it is worth designing thoughtfully at incorporation rather than accepting a generic template. Amending articles later is possible but requires a formal filing.
A new corporation's articles establish two share classes: voting common shares for the founder and non-voting shares that could later be issued to a family trust, building in flexibility for future dividend and estate planning.
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