In all cases, when a corporation makes a decision on whether they are going to go federal or provincial, whether it's a share corporation or non-share corporation, there are a lot of different factors any corporation is going to consider. It's not just a matter of which has the simpler form to file. The fees are obviously different, and there are differences in how often you have to register and where you're conducting business. There are tax issues. There are issues on how you want to conduct business. It's a fairly complicated decision for any set of incorporators to make, and that's why it has never been obvious for not-for-profits whether they should choose to go provincial or federal. It's a decision we can't make for them. It has to be a decision you make when you consider all the aspects of how you want to conduct business.
On April 21st, 2009. See this statement in context.