Actually, the requirement is in respect of Canadjan 'resident' directors. You don't need to be a Canadian citizen to satisfy the requirement, only resident.

As for what to offer (if you're not a resident either), directors + officers insurance at a minimum. In addition, depending on the stage and size of the company, you can offer payment for attending meetings or options. It really depends on how involved you want them to be and how much they want for the service. There are also service providers that will supply a nominee board member for a price. I haven't looked at what those prices are recently but I'm sure they are quite reasonable.

Let's back up for a moment how come you need to incorporate a business in Canada? There a possibility you'd be better off incorporating somewhere else for a whole host of reasons. Just because you are in Canada doesn't mean your business has to be.

Without knowing details I can't say for sure what might be best but keep that in mind.

Feel free to contact me if you'd like to discuss further.