A corporation is a partnership, a trust or a limited company that is subject to the taxation laws of one of the following jurisdictions: Australia: a state or territory.
British Columbia: the Northwest Territories, Nunavut, and Yukon.
New Brunswick: the New Brunswick, Nova Scotia and Prince Edward Island.
Ontario: the Greater Toronto and Hamilton Area.
Quebec: the Quebec and the Atlantic provinces.
Saskatchewan: the Prairies.
Yukon: the Yukon Territory.