Canadian business incorporation is considered to be a legal entity that is separate from its owners and shareholders. Canadian businesses can be incorporated at the federal or the provincial, as most people would do the research and incorporate in the Province of Alberta, Ontario, British Columbia.
However, in the Province of Alberta, Ontario the rule of Canadian citizenship or permanent residency applies. Hence, it’s also not a great idea to form an Ontario corporation or Alberta corporation if you do not have a person who is a Canadian citizen or permanent resident or you want to share your 25% profits with the Canadian citizen or permanent resident.