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First go to website for detailed instructions.

http://strategis.ic.gc.ca/epic/internet/incd-dgc.nsf/en/h_cs01914e.html

General speeking, you have following steps need to be done [ 相约加拿大:枫下论坛 rolia.net/forum ]

1. Choose a name first.
You can get a pre-approved legal name of your company through following website. (20$ each time, and should get result within 3 days)
http://www.nuans.com/nuansinfo_en/index_en.htm
2.Submit your Articles of Incorporation through the web site above mentioned (200$ per case, should get result within 3 days) ＜ r o l i a. n e t ＞ ＜ r o l i a. n e t ＞
3.Once you have a federal incorporation number, you should approach CCRA through following web site (free of charge for this step):
http://www.cra-arc.gc.ca/E/pbg/tf/rc1/README.html

To apply your business number, and apply your GST account number, Payroll account number and Corporate income tax account number
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If you file online, they need 2 weeks of processing time, and You can personally approach them. I knew one at 20 Front Street East (Younge and Front Street), get it right away, and they will post you the hard copy later on, make sure the address is correct.
Then you are done. (Enjoy and remember to pay your corporate tax and GST on time)

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