In every province except for British Columbia, a lawfully incorporated entity (corporation) requires a Canadian resident director. This means someone that is lawfully living in Canada as a citizen or permanent resident. This does not constitute a partner per se. A foreign national can still own 100% of the shares of a corporation, making them the 100% owner, but require a Canadian resident director. Canada Immigration and Visa Services can assist, through our CIVS Marketplace business development arm with the procurement of a Canadian resident director for your Canadian company.