Does the Canadian company need to show it is actively doing business, not just registered on paper?

Yes, generally, for an intra-company transfer, the Canadian company must be shown to be actively and currently doing business — being incorporated or registered on paper is not enough on its own. IRCC looks for real evidence that the Canadian entity is operating, such as signs of actual revenue, staff, business activity, and physical premises, rather than treating registration documents alone as proof the company is a genuine, functioning operation.

This surprises people who assume that once a Canadian corporation is properly incorporated and has a registered address, the immigration side of things is simply a formality. In practice, IRCC's scrutiny goes further, particularly because intra-company transfer categories can be used to support a company's early growth in Canada, which makes it important for officers to confirm the Canadian operation is not merely a shell set up to obtain work permits. This requirement applies with particular intensity to newly established or "new office" situations, but the underlying expectation that the company is genuinely operating applies more broadly across intra-company transfer applications generally. Because the kind of evidence that persuasively demonstrates active business operations can vary by industry and company size, and expectations can be detailed, applicants should work with an immigration lawyer to assemble the right supporting documentation before applying.