Provincial governments and agencies

British Columbia Programs

The Province of British Columbia (BC) has partnered with the CRA to provide integrated registration services for the business community using the Business Number. Internet users can obtain a BN and commonly needed business programs from both BC and CRA programs at OneStop Business Registry or Business Registration On-line service.

BC programs available are:

• Social Service Tax
• Hotel Room Tax
• Workers' Compensation Board of BC account

Corporations in British Columbia may also change basic business information, such as business name and address, through BC's OneStop Business Address Change service on the OneStop Registry site.

Manitoba programs

• Incorporate,
• Register a business name, or

Register for:

• Retail Sales Tax
• Capital Corporation Tax, and
• Health and Post-Secondary Education Tax Levy (Payroll Tax).

Registrations for the above programs are available through in-person visits and regular paper-based applications. Information and links to the provincial program areas can be found at www.gov.mb.ca/finance/onenumber.

The CRA is working with a number of other provincial governments and agencies to increase the number of programs available through one-stop business registration.

New Brunswick programs

The Province of New Brunswick has partnered with the CRA to provide integrated registration services for sole proprietorships.

Clients are able to register through Business Registration On-line on a self-serve basis for a New Brunswick business name for sole proprietorships. Staff in New Brunswick offices will also obtain a BN electronically from the CRA and provide it to businesses to meet their requirements for:

• A New Brunswick Business registration
• An incorporation of a New Brunswick business

Some New Brunswick registrations require a provincial fee. Clients who want to register for New Brunswick programs will be able to pay for them through the Service New Brunswick (SNB) Web site with a credit card. Joint business registration is available via the Business Registration On-line service.

Nova Scotia programs

The CRA, Service Nova Scotia and Municipal Relations, and the Workers' Compensation Board (WCB) of Nova Scotia offer joint business registration via the Business Registration On-line service. This site allows users to register for the four major CRA accounts (GST/HST, payroll deductions, corporate income tax, and import/export). With their consent, users are then passed to the Nova Scotia portion of the service, where they may apply for Nova Scotia programs.

These include various Nova Scotia licences and permits, a business name reservation, and a WCB of Nova Scotia account. Nova Scotia has adopted the Business Number (BN) to identify its provincial businesses.

Ontario programs

The Province of Ontario has partnered with the CRA to provide integrated registration services for the business community. Joint business registration for the following Ontario programs is available via the Business Registration On-line service:

• Business Name registration and renewal - All businesses operating in Ontario under a name other than the legal name must register that Business Name, which is placed in the public record and is valid for 5 years. The renewal process is also available through BRO.
• Retail Sales Tax Vendor Permit (RST) - If an Ontario business makes regular taxable sales and/or provides a taxable service, it requires a Provincial Sales Tax Vendor Permit.
• Employer Health Tax (EHT) - All Ontario businesses with one or more employees pay Ontario Employer Health Tax, calculated on the total wages and salaries paid to employees.
• Workplace Safety and Insurance Board (WSIB) - Ontario businesses hiring employees or contractors must register for WSIB in most cases.

Businesses in Ontario may also change basic business information, such as business name and address, and request to close the four major CRA business programs (GST/HST, payroll deductions, corporate income tax and import/export) through Ontario's Change of Business Information Plus (COBI+) service on the Government of Ontario site.