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Canada is an English-speaking commonwealth country in which the English legal system applies. Canada is not generally perceived as a place in which it is possible to establish a non-resident, non-tax paying type of company and therefore the Canadian non-resident company provides a very low profile and extremely useful tax planning vehicle. Canadian law treats all companies incorporated in Canada as resident for tax purposes and taxable on worldwide income. In addition, any company, wheresoever incorporated, which is controlled and managed from Canada is also treated as Canadian tax resident and taxable on worldwide income. These facts would seem to preclude the possibility of establishing a non-taxable company in Canada but certain Canadian provinces have corporate statutes which provide for the continuation of existing foreign corporations in Canada and a Canadian non-resident company can thereby be established by taking a foreign company, registering that company in Canada and ensuring that the central management and control of that company takes place outside Canada. Under these circumstances the company would be deemed by the Canadian tax authorities to be neither incorporated nor managed and controlled from Canada and not therefore subject to Canadian taxation on non-Canadian source income. One of the provinces within Canada which allows for such entities to be established is Alberta where extra-provincial registrations may be achieved under the Business Corporations Act.