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Expanding into Canada: Hurdles and how to overcome them

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In today's globalized economy, Canada has emerged as an attractive destination for businesses seeking to expand their core business globally. With its robust economy, skilled workforce, and favourable business environment, the country offers significant opportunities for growth. However, navigating the complexities of a new market requires careful planning and execution. This article explores the potential opportunities and challenges of expanding into Canada, providing insights to help businesses make informed decisions and achieve long-term success.

Canada: A prime destination for global market expansion

These factors make Canada a compelling choice for businesses looking to expand their global footprint:

Key challenges for businesses expanding into Canada

As businesses venture into the Canadian market, they must also prepare for and navigate significant challenges. Success hinges on complying with the country’s laws and regulations, as well as obtaining accurate and timely financial data. Here's a deeper dive into the initial hurdles you can expect to encounter:

Understanding Canadian laws and regulations

01Business structure and registration:

Business leaders must carefully consider the most suitable business structure to adopt. The decision isn't just about compliance—it significantly impacts your tax burden and eligibility for government grants and programs. Consider not just your current business model, but also your potential future trajectory. Will your Canadian operations require a high degree of autonomy or tight control from the parent company? Selecting a structure that accommodates future growth is essential.

Businesses can create a new legal entity with incorporation under federal or provincial law in Canada. The decision of which jurisdiction to incorporate under depends on a number of factors including the jurisdiction in which the business will operate, director residency requirements, and other considerations.

A foreign corporation may establish a branch operation in Canada, without creating a new legal entity and after obtaining a licence or otherwise registering in the province(s) where it carries on business, granting the parent company greater control over operations.

Foreign businesses can extend operations in Canada through partnership. In Canada, the provinces have jurisdiction with respect to partnerships with all provinces recognizing general partnerships and limited partnerships.

Additionally, registration and licensing requirements can differ significantly depending on the business structure chosen as well as which province business will be conducted in.

02Financial reporting:

Understanding the financial reporting landscape is vital to operating your business in Canada. Financial statements must adhere to specific accounting standards that differ from other countries, for example:

These entities are required to use International Financial Reporting Standards (IFRS) in the preparation of all interim and annual financial statements. This ensures transparency and comparability for investors worldwide. 

Private companies have more flexibility and typically choose either: Accounting Standards for Private Enterprises (ASPE) or IFRS for external financial reporting. However, a U.S. investor or parent company may ask to see financial statements using U.S. GAAP or IFRS.

The exact timing and frequency of filing financial statements depend on the corporation's type, size, and industry. Choosing an accounting framework that supports your business needs and objectives is essential for successfully navigating the Canadian regulatory landscape and ensuring compliance. As these financial statements are used by investors, buyers, and lenders, the right accounting framework can be instrumental in facilitating the entry and growth of your business in the Canadian market.

03Tax considerations:

Before entering the Canadian market, businesses need to familiarize themselves with the Canadian tax system. Canada operates a dual tax system, with both federal and provincial/territorial taxes applicable. This means businesses must comply with tax regulations at both levels. Here are the key tax considerations for businesses:

Corporate income tax is influenced by factors such as revenue, business structure, business activities, and location. Canada offers competitive corporate tax rates, particularly for small businesses.

The Goods and Services Tax (GST) is a federal tax applicable to most goods and services. In some provinces, GST is combined with Provincial Sales Tax (PST) to form the Harmonized Sales Tax (HST) while in others the PST is administered and reported separately. Businesses must be registered to collect, remit, or claim credits for GST/HST, PST or Quebec Sales Tax (QST) in the province of Quebec. 

Foreign corporations operating through a Canadian branch may be subject to a 25% branch tax on profits not reinvested in Canada, in addition to federal and provincial corporate income tax.

Goods or services are bought and sold between the foreign entity and the Canadian entity must be priced properly to ensure the appropriate amount of profit is reported in Canada. The Canada Revenue Agency (CRA) is known to heavily monitor these transactions, and penalties can be severe.

To foster business growth and investment, Canada provides an array of tax credits and incentives that can significantly lower the overall tax burden. Efficient tax planning and compliance are crucial for CFOs to mitigate tax liabilities and optimize the financial operations of their Canadian entity.

04Employer obligations

Establishing a strong workforce in Canada requires navigating a complex web of employment regulations. From minimum wage and overtime rules to health and safety standards, understanding these regulations is essential for operational success:

This governs employment conditions for federally regulated industries, including hours of work, wages, vacation, leaves, and health and safety. Non-compliance can lead to significant penalties.

Employers must set up a payroll account with the CRA and accurately remit deductions such as Canada Pension Plan, Employment Insurance, and federal and provincial income tax. Businesses need to maintain accurate records of all payroll transactions.

In addition, the provinces and territories all have their own labour laws, which can supersede the federal standards. For example, in Ontario the Workplace Safety and Insurance Board (WSIB) requires employers to register and disclose information to comply with the health and safety standards. All these sets of laws and regulations can cause complexities, especially for companies that operate across multiple jurisdictions. 

The high cost of non-compliance:

Non-compliance with Canadian regulations can have severe consequences for businesses. “The cost of non-compliance is ever-increasing,” warns Matthew Sturges, Partner, Central Canada & SMB Leader at BDO Canada.

"The complexity of applying legislation and its frequent updates make it challenging for businesses. Every year there are pages added to our tax act―not removed."
Matthew sturges, Partner, Central Canada & SMB Leader at BDO Canada

Beyond financial penalties, non-compliance can disrupt operations, hinder productivity, damage reputation, and limit growth opportunities. To mitigate these risks, companies need to invest time and resources in understanding Canadian laws and regulations before entering the market. By conducting thorough research and seeking professional guidance, businesses can minimize compliance burdens and focus on building a successful presence in Canada.

Accessing critical data for financial success

In today’s competitive environment, having access to accurate, reliable, and timely financial information is more important than ever before. For companies venturing into the Canadian market, this need is magnified. Leaders and CFOs rely on actionable insights to drive growth and profitability, and to make informed decisions about increasing investment or scaling back ventures.

However, obtaining financial information from the Canadian entity can pose challenges for foreign parent companies due to factors such as geographical distance, currency fluctuations, and differing accounting standards. These factors often result in a sense of detachment from Canadian operations. Timely reporting bridges this gap by providing visibility and a better understanding of business operations.

To overcome these challenges, companies can implement efficient financial systems and leverage advanced technology to accelerate the reporting process and gain deeper insights. For instance, BDO’s approach focuses on establishing a modest accounting ecosystem in Canada that supports local operations and provides a path for growth. This allows for quick action, especially if the company has already hired employees, creating urgency to get the finance function up and running.

By using advanced technology, we can eliminate manual entry delays—such as time wasted picking up and reviewing invoices. By deploying technology, the time to post and report financial data is significantly reduced, providing leaders and CFOs with more timely and accurate information.

"Accurate calculations create clarity and empower you to make good decisions that align with your ambitions in Canada"
matthew sturges, Partner, Central Canada & SMB Leader at BDO Canada

BDO: Your trusted partner in Canada

BDO offers comprehensive support for businesses entering the Canadian market. From initial setup to ongoing operations, our services include:

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Business incorporation and registration
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Cloud accounting technology implementation
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Tax planning and compliance
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Corporate structure optimization
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People advisory and HR support
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Banking and facilitating financial relationships

Our team will work closely with you to develop a tailored plan, helping you navigate the Canadian business landscape with confidence.

Ready to expand your business into Canada?

Learn more about how BDO can support your journey and connect with a BDO professional for personalized guidance.

Learn more

1Canada’s population estimates, Statistics Canada (2024), 
https://www150.statcan.gc.ca/n1/daily-quotidien/240619/dq240619a-eng.htm

2The Top 25 Economies in the word, Investopedia (2024),
https://www.investopedia.com/insights/worlds-top-economies/#toc-10-canada

3Do Business in Canada, Invest in Canada (2024),
https://www.investcanada.ca/workforce

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