Canada's main layers
Business structure
Common choices include sole proprietorship, partnership, and corporation. Incorporation may be federal or provincial/territorial, but operating and extra-provincial registration questions can still remain.
Name and registry
Business-name registration and corporate registry procedures depend on the province or territory and the chosen structure.
CRA accounts
A business number and program accounts may be needed for GST/HST, payroll, corporation income tax, import/export, and other programs, depending on the business.
Permits and licences
Federal, provincial/territorial, municipal, and industry requirements can overlap. Location and activity matter.
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A practical Canadian sequence
- Choose the province or territory where the business will operate.
- Compare sole proprietorship, partnership, provincial corporation, and federal corporation.
- Search and register the name or incorporate as required.
- Determine whether extra-provincial registration is needed.
- Register for CRA business number and program accounts when required.
- Check permits, licences, zoning, employment, insurance, and provincial tax obligations.