In Canada a corporation can be incorporated federally pursuant to the Canada Business Corporations Act, or provincially, pursuant to provincial corporate legislation, such as the Alberta Business Corporations Act or the Ontario Business Corporations Act. The laws applicable in each jurisdiction are similar, but there are differences.
Federal incorporation is slightly cheaper than provincial incorporation due to the lower government filing fees, however, a federal corporation is also required to extra-provincially register (and carry out annual maintenance) in any province in which it carries on business. This can make federal incorporation more expensive in the long run, since provincial corporations are only required to register in multiple jurisdictions if they carry on business in multiple jurisdictions.
Provincial incorporation filing fees are more expensive than federal incorporation filing fees, however, a provincially registered corporation will only be required to register in one province if it only carries on business in one province. This typically means lower overall filing fees and less annual maintenance.