An incorporator is the single point of contact on the application and the individual responsible for incorporating the business.
Directors are responsible for the decisions and operations of the business. There must be at least 1 director to register a corporation in Ontario and Alberta and 25% of directors must be resident Canadians.
Directors owe the corporation a duty of care that is mandated by law.
Directors have access to the corporate bank account and can register the corporation for CRA programs such as GST/HST.
A shareholder is an owner or part owner of a corporation who owns at least 1 share of the corporation.