Moving a corporation between jurisdictions, combining companies, and winding one up.
Business · Updated July 2026 · 7 min read
A corporation is not fixed for life in the jurisdiction where it began. It can move, combine with others, or be brought to an end — each through a defined legal process that preserves or extinguishes its separate existence in an orderly way.
A corporation can “continue” from one jurisdiction to another — for example, from a province to the federal system, or between provinces — with the consent of both the jurisdiction it is leaving and the one it is entering. Continuance does not create a new company: the same corporation carries on with its history, property and obligations intact, now governed by the new jurisdiction's statute.
Where the foreign home jurisdiction permits it, a corporation formed outside Canada can continue into a Canadian jurisdiction, becoming governed by Canadian corporate law while remaining the same legal entity. This is different from a foreign corporation simply registering to do business here, which leaves its home incorporation unchanged.
Two or more corporations can amalgamate — combine into a single corporation that carries on with the combined property, rights and obligations of the amalgamating companies. It is a common way to bring related companies under one roof or to complete an acquisition.
A corporation that has finished its business can be wound up voluntarily. In broad terms it stops carrying on business, pays or provides for its debts, distributes any remaining property to its shareholders, and files articles of dissolution, at which point it ceases to exist.
A corporation can also be dissolved by the registry — for instance, for failing to file its annual returns or maintain a director. A dissolved corporation can often be revived within a set period, but until then it has no legal existence and cannot carry on business.
This guide is general legal information, not legal advice. For a specific matter, consult a lawyer licensed in your jurisdiction.