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Corporate questions, explained.

600 plain-language Q&As about corporate. Browse below, or search the whole library.

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CorporateUpdated June 2026

If I personally guarantee my corporation's bank loan, what am I actually agreeing to in Ontario?

When you sign a personal guarantee on a corporation's loan, you are agreeing to be personally responsible for the corporation's debt if the corporation…

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CorporateUpdated June 2026

When can a director of an Ontario corporation be personally liable?

One of the main reasons to incorporate is limited liability — shareholders are generally not personally responsible for the corporation's debts.…

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CorporateUpdated June 2026

When can a court ignore my corporation and hold me personally liable?

Courts in Ontario treat piercing the corporate veil as a remedy of last resort — they generally respect the separate legal personality of a…

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CorporateUpdated August 2026

Does PIPEDA apply to an Ontario business that only operates within the province?

Yes. PIPEDA is a federal law, but it applies to the handling of personal information by most Ontario businesses in the course of commercial activity…

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CorporateUpdated August 2026

Does PIPEDA apply to a small Ontario business, or only to large companies?

PIPEDA applies to small Ontario businesses too — there's no size, revenue, or employee-count exemption that carves smaller operations out of the…

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CorporateUpdated August 2026

What counts as personal information under PIPEDA that my Ontario business needs to protect?

Under PIPEDA, personal information is defined broadly as information about an identifiable individual — meaning it can reasonably be linked back to a…

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CorporateUpdated August 2026

What is the difference between a plan of arrangement and an amalgamation?

An amalgamation combines two or more corporations into a single continuing corporation, following a specific procedure in the Business Corporations…

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CorporateUpdated August 2026

What is a plan of arrangement and when would an Ontario corporation use one?

A plan of arrangement is a court-supervised procedure under the Business Corporations Act (Ontario) that lets a corporation carry out a complex…

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CorporateUpdated August 2026

What notice does a purchase-money security interest holder have to give other secured creditors?

For a purchase-money security interest to get its special super-priority over an earlier-registered general security interest, the PMSI holder…

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CorporateUpdated August 2026

Does a purchase-money security interest have the same perfection deadline for consumer goods as equipment?

Not necessarily. Ontario's Personal Property Security Act generally treats different categories of collateral differently when it comes to the specific…

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CorporateUpdated August 2026

Does the PPSA apply to leases of equipment, or only to traditional loans?

The PPSA isn't limited to traditional loans. Ontario's Personal Property Security Act specifically extends to certain leases of goods, particularly…

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CorporateUpdated August 2026

What is the difference between attachment and perfection of a security interest under the PPSA?

Attachment is the point at which a security interest becomes enforceable between the lender and the debtor — generally once there's a valid security…

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CorporateUpdated August 2026

What is the first-to-register rule under Ontario's PPSA and when does it not apply?

Ontario's Personal Property Security Act generally resolves priority disputes between competing security interests in the same collateral by looking at…

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CorporateUpdated August 2026

How does the PPSA priority regime treat a trustee in bankruptcy compared to a secured lender?

A trustee in bankruptcy essentially steps into the position of representing the corporation's general unsecured creditors once the corporation becomes…

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CorporateUpdated August 2026

What happens to a registered security interest if the debtor corporation changes its name?

Because Ontario's PPSA registry is indexed and searched primarily by the debtor's exact legal name, a registration that was accurate when filed can…

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CorporateUpdated August 2026

How long does a PPSA registration in Ontario last before it needs to be renewed?

When a secured party registers a financing statement under Ontario's Personal Property Security Act, it generally chooses the length of the…

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CorporateUpdated August 2026

What happens to a corporation's PPSA registrations when it amalgamates with another corporation?

When two corporations amalgamate under the Business Corporations Act, the amalgamated corporation continues as a single entity carrying forward the…

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CorporateUpdated August 2026

What is the PPSA registry and how do I search it before lending to an Ontario corporation?

The PPSA registry is Ontario's public electronic database of registered financing statements, showing security interests that secured parties have…

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CorporateUpdated August 2026

How does the PPSA treat security interests in goods that become attached to real property?

Goods that become attached to real property in a way that makes them fixtures create a genuine overlap between personal-property security law and…

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CorporateUpdated August 2026

What is a verification statement and why should a corporation check it after a PPSA registration?

After a financing statement is registered in Ontario's PPSA registry, the registry generates a verification statement confirming exactly what was…

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CorporateUpdated June 2026

What are pre-emptive rights and do Ontario shareholders get them automatically?

Pre-emptive rights (also called anti-dilution rights or pre-emption rights) give existing shareholders the right to purchase their proportional share…

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CorporateUpdated June 2026

Can I sign contracts for a corporation before it is incorporated?

You can sign a contract before incorporation, but you need to understand who is liable — and take the right steps afterward. A contract signed on…

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CorporateUpdated June 2026

What are preferred shares and when would an Ontario corporation issue them?

Preferred shares are a separate class of shares that carry different rights from common shares — typically, preferential treatment in one or more of…

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CorporateUpdated June 2026

What privacy obligations do Ontario employers have regarding employee information?

Ontario private sector employers are subject to federal privacy legislation — the Personal Information Protection and Electronic Documents Act (PIPEDA)…

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CorporateUpdated June 2026

How does a probationary period work for new employees in Ontario?

A probationary period is a trial period at the beginning of employment during which the employer can assess whether the employee is suitable for the…

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CorporateUpdated August 2026

What is product liability insurance and does my Ontario business need it if I sell physical goods?

Product liability insurance covers claims that a product your business manufactured, distributed, or sold caused injury or property damage to someone…

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CorporateUpdated August 2026

Does a professional corporation need to renew its certificate of authorization every year?

Most governing bodies require a professional corporation's certificate of authorization to be renewed on a regular basis, commonly annually, often…

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CorporateUpdated June 2026

Should a professional corporation in Ontario be incorporated federally or provincially?

In practice, professional corporations in Ontario are almost always incorporated provincially under the Ontario Business Corporations Act rather than…

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CorporateUpdated August 2026

Do I need a permit from my governing body before operating a professional corporation in Ontario?

Yes. Incorporating under the Business Corporations Act is only the first step. Before the corporation can actually carry on the regulated profession,…

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CorporateUpdated August 2026

Does a professional corporation protect me from being sued for malpractice in Ontario?

No. Incorporating as a professional corporation shields you from many of the ordinary risks of running a business — general contract debts, most…

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CorporateUpdated August 2026

Does an Ontario professional corporation need a separate certificate for each location it operates from?

This depends on your specific governing body's rules rather than a single province-wide answer. Some regulators authorize the professional corporation…

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CorporateUpdated August 2026

Do all Ontario professional corporations need the words 'Professional Corporation' in their name?

Yes, as a general rule. Ontario's professional-corporation regime requires the corporation's legal name to include the words "Professional…

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CorporateUpdated August 2026

What naming rules apply to a professional corporation in Ontario?

A professional corporation's name has to satisfy two layers of rules. First, the ordinary corporate-naming requirements apply, just as they would for…

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CorporateUpdated August 2026

What happens to a professional corporation's permit if the licensed professional retires?

A professional corporation's certificate of authorization is generally tied to having an active, licensed professional in good standing responsible for…

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CorporateUpdated August 2026

What happens to an Ontario professional corporation if the licensed shareholder dies?

This is one of the harder scenarios professional corporations face, because shares generally can only be voted by licensed members of the profession,…

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CorporateUpdated August 2026

Can a professional corporation in Ontario be a shareholder of another corporation?

It depends on what that other corporation does. A professional corporation's business is generally restricted to practising its licensed profession,…

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CorporateUpdated August 2026

What happens if a professional corporation's licensed shareholder is suspended by their regulator?

A suspension of the licensed shareholder is generally a serious problem for the corporation, not just for the individual, since the certificate of…

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CorporateUpdated August 2026

What is the difference between a professional corporation and a general business corporation in terms of liability?

Both are corporations under the same Business Corporations Act framework, and both give shareholders the general benefit of limited liability: a…

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CorporateUpdated August 2026

Can an Ontario professional corporation amalgamate with another professional corporation?

Generally yes, subject to extra conditions on top of the ordinary corporate rules. The Business Corporations Act allows Ontario corporations to…

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CorporateUpdated August 2026

Does my Ontario business need professional liability or errors and omissions insurance?

Professional liability insurance, often called errors and omissions (E&O) insurance, covers claims that your business's advice, services, or…

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CorporateUpdated June 2026

Does registering my business name in Ontario protect it from being used by others?

Registering a business name under Ontario's Business Names Act does not protect the name from being used by others. The provincial registry is a…

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CorporateUpdated August 2026

What is a purchase-money security interest and why does it get special priority over other lenders?

A purchase-money security interest, or PMSI, is a specific type of security interest that arises when a lender or supplier finances a corporation's…

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CorporateUpdated June 2026

How do purchase price adjustment mechanisms work in an Ontario business deal?

Most Ontario business purchase agreements include purchase price adjustment mechanisms to ensure the buyer pays for the business's actual value at…

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CorporateUpdated August 2026

What is the difference between a privately appointed receiver and a court-appointed receiver?

A privately appointed receiver is appointed directly by a secured lender under the powers set out in its own security agreement, without first going to…

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CorporateUpdated August 2026

What records does a corporation need to keep after it dissolves, and for how long?

Even after a corporation dissolves, its corporate records — the minute book, articles, by-laws, resolutions, and registers of directors, officers, and…

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CorporateUpdated June 2026

Can I move my Ontario corporation to become a federal corporation?

Yes. The process is called continuance or redomiciliation. An Ontario corporation can apply to continue under the Canada Business Corporations Act

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CorporateUpdated August 2026

What happens to a corporation's registered office address when it continues into another jurisdiction?

When an Ontario corporation continues into another province, it has to establish a registered office in that new jurisdiction, since every corporation…

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CorporateUpdated June 2026

What is a registered office and does my corporation need a physical address?

Under the Business Corporations Act (Ontario), every corporation must have a registered office — a physical address in Ontario where legal documents,…

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CorporateUpdated August 2026

What happens to a lender's registered security interest if the corporation goes bankrupt?

A properly perfected secured creditor generally continues to have a claim against its specific collateral even after the corporation goes bankrupt, and…

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CorporateUpdated August 2026

How do I register a trademark for my Ontario business and what does it actually protect?

Trademark registration in Canada is federal, done through CIPO (the Canadian Intellectual Property Office) under the Trademarks Act, regardless of…

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CorporateUpdated August 2026

What does it mean to register a security interest under the PPSA in Ontario?

Registering a security interest under Ontario's Personal Property Security Act means filing a financing statement in the province's public electronic…

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CorporateUpdated August 2026

What remedies can a court order if it finds oppression in an Ontario corporation?

The OBCA gives courts broad, flexible remedial powers once oppression is found, rather than limiting the court to one fixed outcome — the goal is to…

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CorporateUpdated August 2026

What is a rent escalation clause and how does it typically work in an Ontario commercial lease?

A rent escalation clause sets out in advance how base rent will increase over the course of a multi-year commercial lease term, rather than leaving…

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CorporateUpdated June 2026

What are representations and warranties in a business purchase agreement?

In a business purchase agreement in Ontario, representations and warranties are factual statements that the seller makes about the business as at the…

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CorporateUpdated June 2026

Does at least one director of my Ontario corporation have to be a Canadian resident?

No. Ontario removed its director residency requirement effective July 5, 2021, under the Better for People, Smarter for Business Act, 2020. Before that…

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CorporateUpdated June 2026

Can I stop a former employee from working for a competitor in Ontario?

Enforcing non-competition clauses against former employees in Ontario became significantly harder in October 2021, when the Working for Workers Act,…

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CorporateUpdated August 2026

Can a corporation reverse a continuance and come back to being an Ontario corporation?

Yes. Continuance isn't a one-way door. A corporation that previously continued out of Ontario into another jurisdiction can generally apply to continue…

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CorporateUpdated June 2026

What is a right of first refusal for shares and how does it protect me?

A right of first refusal (ROFR) is a contractual provision that requires a shareholder who wants to sell their shares to first offer them to the…

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CorporateUpdated August 2026

Are there sector-specific regulatory licences my Ontario business might need beyond a municipal one?

Yes — many industries in Ontario are regulated by their own provincial, and sometimes federal, licensing bodies entirely separate from municipal…

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CorporateUpdated August 2026

How does a lender's security interest rank against unpaid wages owed by an insolvent corporation?

This is one of the more nuanced areas where provincial PPSA priority rules interact with federal insolvency law. A properly perfected secured lender…

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CorporateUpdated August 2026

What remedies does a secured lender have besides seizing assets when a corporation defaults?

Seizing collateral is only one of several remedies available to a secured lender under Ontario's Personal Property Security Act once a corporation…

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CorporateUpdated August 2026

Can a secured lender seize a corporation's equipment without going to court in Ontario?

In many cases, yes. Ontario's Personal Property Security Act generally allows a secured lender to exercise a self-help remedy and take possession of…

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CorporateUpdated August 2026

What is the difference between a secured creditor and an unsecured creditor if my corporation can't pay its debts?

A secured creditor holds a registered security interest under the Personal Property Security Act over specific collateral belonging to your corporation…

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CorporateUpdated August 2026

Can a lender require both a general security agreement over the corporation and a personal guarantee from its directors?

Yes, and this is extremely common, particularly for small and mid-sized business lending. A lender can take a general security agreement over the…

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CorporateUpdated August 2026

What is a security interest in accounts receivable and how does a lender perfect it?

A security interest in accounts receivable gives a lender rights over the money a corporation is owed by its own customers, treating those receivables…

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CorporateUpdated August 2026

Can a corporation grant a security interest over its bank accounts to a lender?

Yes. A corporation's bank accounts are a form of intangible personal property under Ontario's Personal Property Security Act, and a lender can take a…

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CorporateUpdated August 2026

Can a corporation grant security over inventory that changes constantly, like stock in a warehouse?

Yes, and this is one of the situations Ontario's Personal Property Security Act is specifically built to handle well. A security agreement covering…

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CorporateUpdated August 2026

Can a security interest cover a corporation's future assets that it doesn't own yet?

Yes. One of the key features of Ontario's Personal Property Security Act is that a security agreement can extend to "after-acquired property," meaning…

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CorporateUpdated August 2026

Can a corporation grant a security interest over shares it holds in another company?

Yes. Shares a corporation holds in another company are a form of personal property, specifically investment property, and the corporation can pledge or…

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CorporateUpdated August 2026

Can a secured lender's security interest survive if the borrower corporation is sold?

Generally, yes. If the corporation itself is sold through a share sale, the corporation's own legal identity doesn't change — the shares change hands,…

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CorporateUpdated August 2026

What happens to a corporation's existing security registrations when it continues to another province?

Continuing to another province doesn't automatically wipe out a corporation's existing security registrations against its personal property, since the…

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CorporateUpdated June 2026

Does a sole proprietor have to pay CPP contributions in Ontario?

Yes. Self-employed individuals — including sole proprietors — must pay both the employee and employer portions of Canada Pension Plan (CPP)…

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CorporateUpdated June 2026

Can I negotiate a better severance package in Ontario?

Yes, severance packages in Ontario are almost always negotiable. When an employer offers severance, the initial offer often reflects the statutory…

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CorporateUpdated June 2026

What are the tax consequences when a private corporation buys back a shareholder's shares in Ontario?

When a Canadian private corporation redeems or repurchases shares from a shareholder, the tax treatment is not the same as a simple sale of shares on…

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CorporateUpdated June 2026

How do Ontario corporations structure their share capital?

Ontario corporations incorporated under the Business Corporations Act (OBCA) or federally under the Canada Business Corporations Act (CBCA) have…

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CorporateUpdated June 2026

Are physical share certificates required for an Ontario corporation?

Under the Ontario Business Corporations Act, a corporation must maintain a share register recording the names and addresses of each shareholder and the…

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CorporateUpdated June 2026

What are share classes and why would my corporation have more than one?

When you incorporate, you design the corporation's share structure by setting out the classes of shares and their rights in the articles of…

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CorporateUpdated June 2026

Can different share classes in an Ontario corporation have different voting rights?

Yes, Ontario corporations can authorize multiple classes of shares with different voting rights, provided the differences are clearly set out in the…

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CorporateUpdated June 2026

What is dilution and how can shareholders in an Ontario private company protect themselves?

Dilution occurs when a corporation issues new shares, which reduces the ownership percentage of existing shareholders even though the number of shares…

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CorporateUpdated June 2026

Can an Ontario private corporation grant stock options to employees?

Yes, Ontario private corporations can grant stock options to employees. A stock option gives the recipient the right to purchase shares in the…

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CorporateUpdated June 2026

What share records does an Ontario corporation legally have to maintain?

The Ontario Business Corporations Act requires every Ontario corporation to maintain a securities register at its registered office or at another…

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CorporateUpdated June 2026

Can an Ontario corporation buy back its own shares, and what are the rules?

Yes, an Ontario corporation can acquire its own shares — either through a redemption (where the articles give the corporation the right to buy the…

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CorporateUpdated June 2026

What are bonus shares and share splits, and can an Ontario corporation use them?

A share split (or stock split) occurs when a corporation divides its existing shares into a larger number of shares. For example, a two-for-one split…

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CorporateUpdated June 2026

What share structure should I set up when I incorporate in Ontario?

The share structure you set up on incorporation affects how you can plan for taxes, bring in investors, split ownership, and exit the business. Getting…

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CorporateUpdated June 2026

How does the share structure of my Ontario corporation affect a sale of the business?

Whether your Ontario business is sold as a share sale (the buyer purchases the shares of the corporation) or an asset sale (the buyer purchases the…

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CorporateUpdated June 2026

What is a share subscription agreement and when do I need one?

A share subscription agreement is a contract between a corporation and a person (or entity) who is agreeing to purchase a specified number of shares at…

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CorporateUpdated June 2026

Can our shareholder agreement prevent shares from being transferred without approval?

Yes. Restricting share transfers is one of the most common and important features of an Ontario private corporation's shareholder agreement (and may…

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CorporateUpdated June 2026

Should share transfer restrictions go in the articles or the shareholder agreement?

Share transfer restrictions can appear in the articles of incorporation, in a shareholder agreement, or in both — and each location has different legal…

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CorporateUpdated June 2026

How is the value of shares in a private Ontario corporation determined?

Valuing shares in a private Ontario corporation is more complex than valuing publicly traded shares, because there is no market price to look up.…

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CorporateUpdated June 2026

What is share vesting and should it be in my shareholder agreement?

Share vesting is a mechanism where a shareholder earns their full ownership over time or upon hitting certain milestones, rather than receiving all…

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CorporateUpdated June 2026

What happens when shareholders disagree and there is no dispute resolution clause?

Without a dispute resolution clause in a shareholder agreement, a deadlock between shareholders often has no clean internal solution. The parties are…

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CorporateUpdated June 2026

What should a shareholders' agreement cover for a small Ontario corporation?

A shareholders' agreement is a private contract among the shareholders of a corporation that governs their relationship, rights, and obligations. For a…

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CorporateUpdated June 2026

What happens to our existing shareholder agreement when we bring in a new investor?

When a new investor joins an Ontario private corporation, the existing shareholder agreement needs to be addressed. There are generally two approaches:…

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CorporateUpdated June 2026

Do I need a shareholder agreement for my Ontario corporation?

If you are the sole shareholder, a shareholder agreement is less urgent — though even then, a unanimous shareholder agreement (USA) can be used to…

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CorporateUpdated June 2026

What is the difference between a shareholder agreement and my company's articles?

Articles of incorporation and a shareholder agreement are two distinct and complementary documents that together govern an Ontario corporation. The…

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CorporateUpdated August 2026

Do shareholders have to approve a corporation's application to continue in another jurisdiction?

Yes. Continuing into another jurisdiction is treated as a fundamental change under the Business Corporations Act, so it generally requires shareholders…

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CorporateUpdated June 2026

What is a shareholder loan and how does it work in an Ontario corporation?

A shareholder loan is money that flows between a corporation and its shareholder — either the shareholder lends money to the corporation, or the…

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CorporateUpdated June 2026

Should I put money into my Ontario company as a shareholder loan or equity?

Whether to contribute money to your Ontario corporation as a shareholder loan or as equity (by subscribing for shares) has both legal and tax…

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CorporateUpdated June 2026

Are shareholders of an Ontario corporation personally liable for the corporation's debts?

Generally, no. One of the most fundamental principles of corporate law is limited liability. When you invest in a corporation — whether an Ontario…

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CorporateUpdated August 2026

What happens if a shareholder refuses to provide information for the individuals-with-significant-control register?

The Business Corporations Act places an obligation on shareholders to respond, to the best of their knowledge, to a corporation's request for…

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