Situated in North America, Canada is the second largest country in the world by geographical area, just after Russia. Politically, it is a federal constitutional monarchy, characterized by a well-established parliamentary system. As one of the most prosperous nations on the planet, Canada plays a significant role on the international stage, being a member of the Organisation for Economic Co-operation and Development (OECD) as well as the Group of Eight (G8).

Legally, Canada boasts a sophisticated legal framework governing various aspects of political, economic, and social life. From a tax perspective, certain regions of the country have implemented policies aimed at attracting foreign investment, offering attractive tax benefits, or even complete exemption from taxation, for non-resident offshore companies not conducting any economic activity on Canadian soil.

These tax policies are regulated by specific laws and regulations, and it is crucial to refer to official sources for accurate information on the tax regimes in place in each region of Canada. Furthermore, decisions regarding offshore company structures must be made with consideration of relevant legal and tax implications, and it is often advisable to consult specialized legal advisors in this field to ensure full compliance with applicable laws.