Starting a Business in a First Nation Community - Info-Guide

The contents of the following guide are among the most common affecting business start-up in Nova Scotia First Nation Communities. The info-guide Starting a Business in a First Nation Community, has been prepared by the Canada / Nova Scotia Business Service Centre with input from affiliated Federal and Provincial departments and agencies and First Nations Community Economic Development Officers to provide you with a list of common steps and issues to consider in carrying out your project.

The extent to which the information in this document will apply to you is dependent upon the circumstances unique to your project; as such, information contained in this document is of a general nature only and is not intended as advice for any specific or actual situation. For further information on individual topics identified herein, contact the respective federal or provincial governing body or the Canada / Nova Scotia Business Service Centre.

Because this document is only meant as a guide, the Canada / Nova Scotia Business Service Centre will not accept responsibility for business decisions made based on the information provided. For specific questions, you are urged to contact a lawyer or consult the particular department contacts listed.

Note : You will notice that throughout this publication, there are references made to other relevant documents ("see document ..."). If you are using the web, simply click on the links provided. If you are reading this publication from a print copy and would like to obtain those additional documents, please call the Canada / Nova Scotia Business Service Centre at 1 800 668-1010 and we will provide you with copies.

Table of Contents

1. The Business Plan
2. First Nation Band Policies and Procedures
3. Taxation
4. Regulations and Licences
5. Other Sources of Information
6. Aboriginal Business Information Guide
7. The Canada / Nova Scotia Business Service Centre

1. The Business Plan

A business plan is a written document outlining the overall activities of your business. It describes what you intend to accomplish and how you plan to organize your resources in order to meet your goals.

A well-written business plan is crucial for a successful business and will encourage you, the entrepreneur, to be realistic. It will help identify your customers, your market area, your pricing strategy and the competitive conditions under which you must operate to succeed. You will also need a well-organized business plan if you are to attract investors, obtain financing or preserve the confidence of your creditors.

Your management abilities will surface when you commit your plans to paper. The business plan will become your road map to operate your business and measure progress along the way. It should be written in such a way that it could be used as a working tool to continue guiding you throughout your business venture.

Writing and assembling a business plan will take a lot of time and research. It has to be done when you first start your business and updated regularly to keep up with the development of your business. It is a living, growing plan that is flexible and can track and respond to change. This working document can be produced with the assistance of outside advisers but remember, it's your working document and it must reflect your ideas. The plan should become part of your management routine.

1.1 Business Plan Guide
The Business Plan Guide is a fact sheet intended to assist entrepreneurs in writing a business plan for the establishment, the purchase or the expansion of an existing business. Please see Business Plan Guide for more information on Business Plan development.

1.2 Interactive Business Planner (IBP)
The Canada Business Service Centres offer an Interactive Business Plan (IBP), the first business planning software product designed specifically to operate on the World Wide Web. The IBP uses the capabilities of the Internet to assist entrepreneurs in preparing a 3-year business plan for their new or existing business. For additional information, please see the Interactive Business Plan's Web site at: http://www.cbsc.org/ibp

1.3 Economic Development Officers (EDO's)
Economic Development Officers are located in each First Nation community to provide advice and support to develop your business plan. To contact the officer in your community, consult your local First Nation band or contact the Canada / Nova Scotia Business Service Centre at 1 800 668-1010 or visit: http://www.cbsc.org/ns/absn/mapsite.cfm

2. First Nation Band Policies and Procedures

Band policies and community by-laws may have an impact on the development of your business. It is important to be aware of such things as zoning by-laws and land possession policies, which may differ from community to community. Consult your local First Nation band council to find out what specific existing federal or provincial agreements and local by-laws and policies currently exist within your First Nation community which may affect the operation of your business.

2.1 Community By-laws and Land Usage
The Chief and Council hold the right to develop community by-laws with the power to establish zones in First Nation communities. Zoning by-laws may place restrictions on certain types of development on First Nation land. These zones may restrict the development, in certain locations, of commercial, residential, farming, or manufacturing land development. Community by-laws may include the prohibition of construction or maintenance of any class of buildings or the carrying on of any class of business, trade or calling in any zone.

Please see section 4.7 of this document and consult your local First Nation band council to find out what specific by-laws may exist in your community.

2.2 Band Council Resolution
A Band Council Resolution is a recorded decision made by a First Nation band council. This decision requires the support of a majority of chief and councilors, at a meeting of the council. A Band Council Resolution is required to pass or approve many decisions made by a First Nation band, including the allotment of land in First Nation communities.

2.3 Certificate of Possession
In order to lawfully be in possession of First Nation land, your band council must allot a portion of land to you. Under section 20.1 of the Indian Act, a certificate of possession can be issued showing an individual's right to possession of land and ownership of property. If you do not have a Certificate of Possession, a Band Council Resolution may be required to obtain one.

2.4 Certificate of Occupation
Where a certificate of possession is withheld, a certificate of occupation may be issued under section 20.5 of the Indian Act. A certificate of occupation entitles an individual to temporary occupation of a piece of First Nation land.

For more information on land occupation rights, consult the following Indian and Northern Affairs Canada Web site: www.ainc-inac.gc.ca/pr/pub/matr/iob_e.html

3. Taxation

3.1 GST/HST and Aboriginal People
The HST combines the provincial retail sales taxes (PST) with the federal Goods and Services Tax (GST). This harmonization is an important development for small business, which have to apply the HST at a single rate of 15% (the 7% federal component plus an 8% provincial component). If your worldwide revenues from taxable goods and services are over $30,000 in any four consecutive calendar quarters, you will have to register your business for the HST.

Under section 87 of the Indian Act, the personal property of an Indian or Indian band situated on a reserve and their interests in reserve lands are not subject to tax. This tax-exempt status is statutory and is limited to registered or status Indians, First Nation bands and band empowered entities only. Guidelines taking into consideration the section 87 tax exemption are in place to direct the application of HST by Aboriginal business in Nova Scotia .

For information pertaining to the application of GST/HST and how the section 87 tax exemption contained within the Indian Act may affect your business, contact the Canada Revenue Agency (CRA) Business Window at 1 800 959-5525 or see the following documents:

Goods and Services Tax and Harmonized Sales Tax

GST/HST and Indians
Information for Aboriginal Peoples (Information from the CRA Web site)
GST Administrative Policy Application of GST to Indians (CRA Technical Information Bulletin)

3.2 Indian Taxation Advisory Board (ITAB)
The Indian Taxation Advisory Board provides advice and assistance to First Nation communities on general tax policy and real property taxation.

For more information visit the Web site at: http://www.itab.ca or contact:

ITAB- Atlantic Region
David Paul
Tel: (506) 273-6071
Fax: (506) 273-4409

3.3 Corporate Income Tax
Under the Income Tax Act, all corporations have to file a T2 orT2 Short return, even if there is no tax payable. This includes non-profit organizations, tax-exempt corporations and inactive corporations. The only exception to this rule is a corporation that was a registered charity throughout the year.

For more information see the document Income Tax Returns - the T2 Corporate Income Tax Return and the T2 Short Return or contact the CRA at: 1 800 959-8281.

4. Regulations and Licences

Government is responsible for passing laws and regulations to protect consumers. Businesses in First Nation communities may be required to observe certain prescribed laws and regulations depending on the products or services they offer. These laws and regulations may include applying for certain licences designed to protect public safety and meet standards established by government.

The issue of First Nation legislative jurisdiction is often a complicated one. Federal, provincial, municipal or band legislation may apply to you depending on the circumstances unique to your business. You are encouraged to contact the appropriate federal, provincial, municipal department and your band council or the Canada / Nova Scotia Business Service Centre in order to help you deal with the complex issue of jurisdiction.

The following are some of the most common requirements affecting businesses in the start-up stage. The extent to which the information will apply to you depends on the circumstances unique to your project.

4.1 Business Registration
At the onset of your business, you have to decide on how you will register. You have different options: operating as a sole proprietor, operating as a partnership or incorporating as a corporation. Your business can be incorporated provincially and / or federally. If the business will be operated primarily in one province, then provincial incorporation may be desirable. If the business will be operated in a number of provinces, then federal incorporation may be desirable. If you incorporate federally, to do business in Nova Scotia , you must also register with the province.

For more information on the different types of business registration, see Online Small Business Workshop, session 5.

Note: Each form of business registration has its advantages and disadvantages. Before making a decision on the type of registration for your business, you are advised to consult an accountant and / or a lawyer. They will be able to help you decide the type of registration that will best suit your business.

Provincial registration

Sole Proprietorship
One person performs all the functions required to operate the business successfully. The proprietor is held personally liable for the debts, obligations or acts of the business. The section 87 Indian Act tax exemption will usually apply to a status Indian who registers their business as a proprietorship, and where the business is conducted and located in a First Nation community. The proprietor is said to be self-employed.

Partnership
Two or more people combine their talents and resources to conduct business. Responsibility for all aspects of the business is usually shared among the partners, regardless of the amount of capital contributed by each individual. Each partner is also responsible for debts incurred by the other partner(s) within the limit of the business. Another form of partnership is a Limited Partnership - A legal partnership where some owners assume responsibility up to the amount invested.

If the business is conducted and located in a First Nation community, as a status Indian, your share of the partnership income will usually be exempt from taxation under section 87 Indian Act.

Corporation
A Nova Scotia incorporated corporation has the capacity to carry on business inside and outside of Nova Scotia . Both small and large corporations, including multi-national corporations, are incorporated under the laws of Nova Scotia .

A Nova Scotia corporation, when carrying on business in another province or country, may be required to register in that province or country in order to do business. It should be noted that a Nova Scotia corporation is not required to register as an extra-provincial corporation under the laws of the Province of Nova Scotia in order to do business in Nova Scotia. (Other registrations may be required in Nova Scotia depending on the activities of the corporation in that province.)

The formation of a corporation creates a separate legal entity distinct from its shareholders. A corporation generally has all of the powers and capacity of an individual person; however, an Aboriginal-owned corporation usually is not extended the section 87 Indian Act tax exemption regardless of ownership or location of the business.

A number of characteristics distinguish corporations from a partnership or proprietorship:

Limited Liability:
Normally no shareholder can be held personally liable for the debts, acts or obligations of the corporation beyond the amount of share capital the shareholder has subscribed;

Perpetual Secession:
Because the corporation is a separate legal entity, its existence does not depend on the continued membership of any of its shareholders;

Shareholders:
Shareholder changes are easily made, as ownership of shares in the corporation may be sold without affecting the corporation's existence or its operations.

Federal Incorporation

If a decision is made to incorporate, this is usually done provincially. However, if the company will carry on business outside of Nova Scotia , it may be advantageous to incorporate federally under the Canada Business Corporations Act, which allows the company to do business anywhere in Canada. A federal corporation, when carrying on business in another province or country, may be required to register in that province or country in order to do business.

Once registered as a federal corporation, your business will usually not be extended the section 87 tax exemption as your corporation will be considered a separate entity, and as such, not considered a registered Indian. You may wish to seek legal advice on whether to incorporate provincially or federally.

Note: Where a federally incorporated corporation carries on business in Nova Scotia , it must register as an extra-provincial corporation in Nova Scotia . For more information on extra-provincial registration visit: http://www.gov.ns.ca/snsmr/rjsc/register/reg-epc.asp

To obtain a Federal incorporation kit, call the Canada / Nova Scotia Business Service Centre at 1 800 668-1010. For more information on Federal incorporation, see the document Federal Business Incorporation - Canada Business Corporations Act (CBCA)

The Canada Business Corporations Act can be accessed from the Internet at the following Web site:
http://corporationscanada.ic.gc.ca/epic/internet/incd-dgc.nsf/en/home?OpenDocument
http://corporationscanada.ic.gc.ca/epic/internet/incd-dgc.nsf/en/home?OpenDocument

Choosing a Name for your Business
Once you have determined the legal structure of your business, there is another important step to take: choosing a name for your business. The name should be short and easy to remember. It should tell your customers who you are.

Once you have decided on a form of business and on a name for your business, you will normally need to register your business with the Registry of Joint Stock Companies.

If you intend to operate as a sole proprietor or partnership or incorporate as a corporation, or to obtain more information about the above-mentioned subjects, please see Naming Your Business or contact:

Registry of Joint Stock Companies
Business Licensing and Registration Office
Maritime Centre, 9th Floor
1505 Barrington St.
Halifax, NS B3J 3K5
Telephone: (902) 424-7770
Toll Free: 1-800-225-8227
Web site:http://www.gov.ns.ca/snsmr/paal/ndxrjs.asp

Please consult the following documents for additional information on business registration:
Registry of Joint Stock Companies
Federal and Provincial Incorporation

4.2 Business Number (BN)
The Business Number (BN) is a reference numbering system that replaces the multiple numbers businesses once required to deal with government. New businesses will be issued their BNs when they register for one of the following four accounts that include the BN:

- Corporate Income Tax
- Importer/Exporter account number
- Payroll (source) deductions (Trust accounts)
- Goods and Services Tax / Harmonized Sales Tax

A sample BN might be 12345 6789 RP1234. The first nine (9) digits are the registration number. This registration number will stay the same no matter how many or what types of accounts a business has. The next six (6) digits identify the account, as follows:

RC Corporate Income Tax
RM Importer / Exporter Account Number
RP Payroll Deductions
RT GST / HST

For more information, see the document Business Number - BN

4.2.1 Importer / Exporter Account Number
All Canadian individuals or businesses importing or exporting on a commercial basis must get a BN in order to account for their goods. Foreign-based or non-resident importers must also get a BN.

For more information see the document Importer/Exporter Account Number.

4.2.2 Payroll Deductions (Trust Accounts) / Employer Number
If your business is located on-reserve, and you employ status or registered Indians, the income and income-related contributions and deductions, such as CPP, Employment Insurance, of your employees may be considered tax exempt under section 87 of the Indian Act.

For more information, see the document Trust Accounts Division or the CRA Business Windows nearest you by dialing toll-free 1 800 959-5525.

4.2.3 Goods and Services Tax / Harmonized Sales Tax
For more information on the GST/HST and its applicability to your business, see the document Goods and Services Tax and Harmonized Sales Tax - GST/HST or refer to section 3.1 of this document.

4.3 Labour Legislation & Employment Standards

If you have employees, you will need information on payroll requirements and employment standards such as paid holidays, vacation leave, minimum wage, etc. Separate federal and provincial labour legislation exists, therefore it is important to determine which legislation may apply to your business.

Determining who has Labour Legislation jurisdiction over your business can be complicated and is best left to the appropriate federal or provincial department. You are encouraged to contact the appropriate department to see under which jurisdiction your business may fall, as jurisdiction is often determined on a case-by-case basis.

Provincial Information
For more information on the Nova Scotia labour legislation and employment standards, contact:

Labour Standards Division
Nova Scotia Environment and Labour
5151 Terminal Road
P.O. Box 697
Halifax, NS B3J 2T8
Tel: (902) 424-5300
Toll free: 1-877-936-8476

Information on the Nova Scotia labour legislation can be found on the following Web site:
http://www.gov.ns.ca/enla/employmentrights/

Federal Information
For more information on federal labour legislation and employment standards, please contact:

Human Resources and Skills Development Canada
Regional Office and the Labour Services Centre
Metropolitan Place
99 Wyse Rd. Box 1350
Dartmouth, NS B2Y 4B9
Tel: (902) 426-5512
Fax:(902) 426-7301

Information on federal labour legislation can be found on the following Web site:
http://www.hrsdc.gc.ca/en/gateways/nav/top_nav/program/labour.shtml#labour

4.4 Holidays with Pay
The Labour Standards Code gives employees who qualify five holidays with pay: New Year's Day, Good Friday, Canada Day, Labour Day, and Christmas Day. A separate law covers Remembrance Day.

For more information on the, contact:

Labour Standards Division
Nova Scotia Environment and Labour
5151 Terminal Road
P.O. Box 697
Halifax, NS B3J 2T8
Tel: (902) 424-5300
Toll free: 1-877-936-8476

For more information on Labour Standards Code visit: http://www.gov.ns.ca/enla/employmentrights/

4.5 Workplace Safety
Employers must be aware of their obligations with regard to ensuring the safety of their employees. Both federal and provincial workplace safety organizations have been established to help employers create and maintain a safe working environment.

Your business may be required to register, affiliate or follow the guidelines set out by either the provincial or federal health and safety organization. Workplace safety jurisdiction is often determined on a case-by-case basis. You are encouraged to contact your local health and safety organization to determine under which jurisdiction your business may fall.

Note: As a general rule, where provincial labour legislation applies, provincial health and safety regulations should apply. Conversely, where federal labour legislation applies, federal health and safety regulations should apply.

Provincial information
Employers in First Nation communities, with three or more persons in their employ, full-time or part-time, may have to register with the Workers Compensation Board of Nova Scotia.

For additional information, see the document Workers' Compensation Board or contact the office of the:

Workers Compensation Board of Nova Scotia

• Halifax Office
  P.O. Box 1150
  Halifax, NS B3J 2Y2
  Tel: (902) 491-8999
  Toll free: 1-800-870-3331
  
• Sydney Office
  336 Kings Rd. Suite 117
  Sydney, NS B1S 1A9
  Tel: (902) 563-2444
  Toll free: 1-800-880-0003

Federal information
For federal occupational health and safety criteria and regulations visit the HRSDC Web site at: http://www.hrsdc.gc.ca/en/lp/spila/clli/ohslc/03legislation_joint_occupational_health_safety_committees.shtml or contact the HRSDC labour services office:

HRSDC Labour Services Centre- Nova Scotia Region
99 Wyse Rd. 8th Floor
Box 1350
Dartmouth, NS B2Y 4B9
Tel: (902) 426-4995
Fax: (902) 426-1390

4.6 Home-based Business
Operating a business from home may require complying with zoning by-laws on property use and development in your area. In many jurisdictions zoning approval could be required for certain types of business.

Please refer to sections First Nation Band Policies and Procedures, Community By-laws and Land Usage and Development and Zoning By-laws of this document for information on by-laws that may affect the operation of your home-based business.

You may require additional licences depending on the type of business you will be operating. Please refer to section Health Inspections and Licences of this guide for more information on licensing and registration and consult your local First Nation band council to find out what specific by-laws exist or licenses may be required in your community.

Please keep in mind that home-based businesses will not be covered by regular house insurance. See section Insurance.

4.7 Development and Zoning By-laws
Your local band council has the authority to pass by-laws that may affect the establishment, or operation of your business in a First Nation Community. For regulations on zoning by-laws and building permits specific to your community, you will need to contact your local First Nation band council or the Registration, Revenues and Band Governance Branch of the Department of Indian and Northern Affairs.

Also see the Department of Indian and Northern Affairs Canada web page on by-laws for more information:
Lands and Trust Services- By-laws: http://www.ainc-inac.gc.ca/ps/lts/p12_index_e.html

Federal Information

Indian and Northern Affairs Canada
Atlantic Regional Office
P. O. Box 160
40 Havelock St.
Amherst, Nova Scotia
B4H 3Z3
Toll free: 1-800-567-9604
Telephone: (902) 661-6200
Fax: (902) 661-6237

4.8 Human Rights
An employer in Nova Scotia must maintain a workplace that is free from discrimination and harassment. The Canadian Human Rights Act and Nova Scotia Human Rights Act outline specific prohibitions against discrimination in employment, housing and public services.

Human Rights jurisdiction is regularly decided on a case-by-case basis and as such you are encouraged to contact your local Human Rights office to determine the regulations your business may have to follow. Your local Human Rights office will be able to assist you in determining if federal or provincial Human Rights regulations may apply to your business.

Provincial Information
For more information on the Nova Scotia Human Rights Commission, call toll-free 1-877-269-7699 or visit the Web site at: http://www.chrc-ccdp.ca

Federal Information
For more information on the Canada Human Rights Commission, visit the Web site at: http://www.chrc-ccdp.ca or call your nearest office:

Atlantic Region Office
5475 Spring Garden Road, Suite 504
Halifax, Nova Scotia, B3J 3T2
Telephone: (902) 426-8380
Toll Free: 1-800-999-6899
TTY: 1-888-643-3304
Fax: (902) 426-2685

4.9 Health Inspections and Licences
Health inspections for businesses in First Nation communities are usually conducted by Health Canada; however, the issuing of most licences and establishment of many safety guidelines affecting business are arranged at the provincial level. As an owner of a business in a First Nation community, you may wish to apply for certain licences in an effort to protect your customers.

The Occupational Health and Safety Division concentrates its efforts on safe and healthy workplaces, and work practices, and safety standards protecting the general public. For information on health and safety standards contact the regional office Access Nova Scotia nearest you. For information on federal health inspections for your business in a First Nation community, contact the Atlantic office of Health Canada.

Refer to the blue pages of the provincial section of your telephone directory under Public Health Services to find out about the nearest office or contact the head office:

Provincial Information :

Department of Health
P.O. Box 488
Halifax, NS B3J 2R8
Tel: (902) 424-5818
Toll free: 1-800-387-6665
Fax: (902) 424-0730

Federal Information:

Canada Health - Atlantic Regional Office
Suite 1525, 15th Floor, Maritime Centre
1505 Barrington St.
Halifax, NS
B3J 3Y6
Tel: (902) 426-2700
Fax: (902) 426-9689

4.10 Controlled Access to Roads and Highways
If you require direct access to existing roads and highways, you are urged to contact the local municipal government for further information on controlled access to roads and highways.

You will find the telephone number in the white pages section of your telephone directory under City of..., Town of..., or Village of...

If you plan to set up your business outside municipal boundaries, you are urged to contact your local First Nation band council and Nova Scotia Transportation and Public Works controlled access regulations on controlled roads and highways:

Nova Scotia Transportation and Public Works
Johnston Building
1672 Granville St.
Halifax, NS
Tel: (902) 424-2297

For more information on how controlled access to roads and highways may affect your business, contact the Department of Indian and Northern Affairs Canada or the Government Relations branch of the Department of Indian and Northern Affairs Canada.

Federal Information

Indian and Northern Affairs Canada
Atlantic Regional Office
P. O. Box 160
40 Havelock St.
Amherst, Nova Scotia
B4H 3Z3
Telephone: (902) 661-6200
Fax: (902) 661-6237

4.11 Music Licence
Performance of music in public, i.e.: restaurants, clubs, hotels, dance halls, offices, stores, etc., requires a licence. This licence is necessary whether the music is performed by live or recorded means.

For additional information, contact the Society of Composers, Authors and Music Publishers of Canada (SOCAN) in Dartmouth (Nova Scotia) at: 1 800 707-6226 or you may also visit the SOCAN Web site at the following address: http://www.socanfoundation.ca/english/socan_foundation.html

4.12 Environmental Requirements
Whether your business in a First Nation community is in the start-up stage, established and operating, or looking to expand, you should be aware of the potential impact your venture may have on the environment. If you plan to be involved with any product or by-product that may affect the air, water or land quality, mining, wood industry, watercourses, plants, animals, petroleum products, pesticides, etc., you should contact the Department of Indian and Northern Affairs Canada.

The Lands Environment and Natural Resources sector of the Department of Indian and Northern Affairs Canada will be able to assist you in finding out what federal or provincial environmental acts, assessments or regulations you may have to take into consideration prior to starting your business or prior to expanding your business. The circumstances unique to your business will often dictate what type of environmental regulations may apply. You are urged to contact the department to determine what regulations may apply to your business and in order to ensure your business is operating safely and within the boundaries of environmental regulations.

For further information on the above mentioned sectors see the documents:

Environmental Acts and Regulations - Web Site
Environmental Assessment in Canada
Storage Tank Systems for Petroleum Products and Allied Petroleum Products on Federal Lands or Aboriginal Lands

Federal Information

Indian and Northern Affairs Canada
Atlantic Regional Office
P. O. Box 160
40 Havelock St.
Amherst, Nova Scotia
B4H 3Z3
Telephone: (902) 661-6200
Fax: (902) 661-6237

4.13 Promotion and Advertising
Your business must attract and maintain a steady base of satisfied customers. The motive behind a purchase is usually one or more of the following: choice of merchandise or service, comfort, convenience, price, prestige, etc. But first, you have to attract the customers to your business. For this, you will have to advertise. Publicity can be either free or paid for. Naturally, free publicity is the preferred route, as long as it is positive publicity. However, a company rarely manages to obtain enough free publicity to meet its needs.

Free publicity:
For many business owners, word-of-mouth is a great advertising tool. Satisfied customers will bring family and friends to your door and will sell your products or services for you. News reports in the local newspaper or on the radio concerning the owners and employees of the business is another way to enhance your firm's public image. Be imaginative and client-oriented and you will get the coverage.

Paid publicity:
These can be either verbal or visual messages that are directed at the public for the purpose of informing and influencing them to either buy or use your services. In this case, it is imperative that you decide how much you are able to invest in advertising, how frequently you will deliver your message and by what means.

The federal Competition Act governs misleading advertising and deceptive marketing practices for all businesses in Canada. The Act defines which marketing practices are illegal and the process of complaint investigation.

For additional information, see the document Competition Act - Misleading Advertising and Deceptive Marketing Practices

4.14 Insurance
To protect your investment against serious losses from theft, fire and other misfortunes, you will need an insurance package designed for the size and type of your operation (home-based businesses will not be covered by regular house insurance).

Insurance needs for businesses vary greatly. It is best to choose an insurance agent or broker familiar with your size of business and, in particular, an agent familiar with your type of operation. If you don't have an insurance agent, it could be a wise decision to ask other business owners in your area to recommend one.

The following list is included to remind you not to overlook the complex areas of business insurance and liability. It is best, however, to discuss your specific requirements with your insurance agent.

Basic insurance:

• Life Insurance (especially important in a sole proprietorship because the owner is personally liable for all debts of the company)
• Fire insurance (extended coverage on buildings and contents);
• Liability insurance (depending on type of business);
• Burglary protection (theft coverage);
• Dishonesty insurance (covers thefts by employees);
• Business interruption insurance (covers loss as a result of temporary business shutdown)

Bonding
Depending on the type of business you are in, you may be required (by law) to obtain bonding before you can start work. For information on bonding, please see the document Bonding or contact your local insurance agent.

For more information, see the document Business Insurance

4.15 Intellectual Property

What is Intellectual Property? Ideas, designs, creativity - these are key to a prosperous and thriving society. They help us work better, to make finer products and to compete more effectively in world trade. A brisk and orderly exchange of ideas is as important to our economy as the flow of money or goods and services.

To promote this exchange, while protecting owners' rights, the Government of Canada considers certain kinds of creative endeavours "intellectual property." You can receive legal recognition for these endeavours in much the same way as you receive title to a piece of land. In addition, the records and the documents that protect intellectual property owners' rights contain valuable information. Much of it is available to the public and may be useful to you in many ways.

For more information, please see the following documents: Patents

4.16 Protection of Personal Information: Your Responsibilities

The Guide to Canada's Personal Information Protection and Electronic Documents Act (PIPEDA) helps businesses understand their obligations and comply to the Act. Since January 1, 2004, the PIPED Act covers the collection, use or disclosure of personal information in the course of all commercial activities in Canada, except in provinces which have enacted legislation that is deemed to be substantially similar to the federal law.

For more information, see the document Protection of Personal Information - Your Responsibilities

5. Other Sources of Information

5.1 Aboriginal Business Service Network
The Aboriginal Business Service Network is a network of business information sites in place to provide improved access to business information for the Aboriginal business community.

Please see the document Aboriginal Business Service Network (ABSN)

5.2 Community Business Resource Network

By developing partnerships with community-based economic development organizations, we are able to provide you access to some of our most popular resource materials at various sites across the province. The Network offers a range of popular publications and free Internet access for business-related research. The resources can assist you in the preparation of your business or marketing plans and direct you to market research material.

Please see the document Community Business Resource Network at 426-8604 or 1-800-668-1010.

5.3 Online Small Business Workshop (OSBW)
The Online Small Business Workshop (OSBW) is a web-based workshop designed to provide you with techniques for developing your business idea, starting a new venture and improving your existing small business. The OSBW will assist you to visualize and develop your business. When appropriate, it will also provide you with links to provincial information. The OSBW is organized into six sessions, each focusing on a different area of business.

For additional information on the OSBW, see the document Online Small Business Workshop - OSBW.

5.4 Business Start-Up Assistant (BSA)
The Business Start-Up Assistant (BSA) is a web gateway for information on how to start a business in Canada. Organized by topic and province, the BSA provides information from government and non-government sources.

For additional information, see the document Business Start-Up Assistant (BSA)

5.5 Community Business Development Corporations (CBDC)
Atlantic Canada's 41 CBDC's are a strategic and effective community-based development infrastructure. There are 13 CBDC's in Nova Scotia. The programs and services they deliver are aimed at helping entrepreneurs and would-be entrepreneurs get the information, advice, and capital they need to make their businesses succeed. The CBDC's are autonomous, not-for-profit corporations servicing the rural regions of Atlantic Canada supported by ACOA. They assist in the creation of small businesses and in the expansion, modernization and stabilization of existing businesses. They offer both technical and financial services for entrepreneurs in their respective regions.

For more information, see the document Community Business Development Corporations (CBDCs)

6. Aboriginal Business Information Guide

The Aboriginal Business Info-Guide is a document designed to help you navigate through the different government programs, services and regulations and identify those of interest.

For additional information, see the document Aboriginal Info-Guide

7. The Canada / Nova Scotia Business Service Centre

The Canada / Nova Scotia Business Service Centre (CNSBSC) is your one-stop-shop for business information, accessible province-wide and free-of-charge! We provide bilingual services, toll-free lines and walk-in services which are available from 8:30 am to 5 pm. Our web services are available 24 hours a day. We provide business information on federal and provincial government programs, services and regulations as well as more in-depth research services. For more information, see the document Canada Business - or contact the C/NSBSC.

Canada / Nova Scotia Business Service Centre
1575 Brunswick St. Halifax, NS B3J 2G1
Telephone: (902) 426-8604
Toll-free: 1 800 668-1010
Fax: (902) 426-6530
TTY: (902) 426-4188 or 1-800 797-4188 (hearing impaired)
Web site: http://www.cbsc.org/ns
E-mail: halifax@cbsc.ic.gc.ca

DISCLAIMER
Information contained in this document is of a general nature only and is not intended to constitute advice for any specific fact situation. Users concerned about the reliability of the information should consult directly with the source, or seek legal counsel.

Links Policy
Some of the hypertext links lead to non-federal government sites which are not subject to the Official Languages Act and the material is available in one language only.