![]() ![]() | ![]() ![]() ![]() ![]() ![]() ![]() ![]() ![]() |
![]() |
![]() | ![]() | ![]() |
![]() | ![]() ![]() ![]() | |
![]() |
![]() | ![]() |
![]() | Who Should be Registered Home / About Ontario's Tax and Benefi... / Tax Programs / Corporations Tax / Who Should be Registered / All incorporated businesses, including those incorporated inside and outside Canada, that maintain a permanent establishment in Ontario are liable for Ontario corporate taxes. A permanent establishment can generally be described as a fixed place of business such as an office, farm, factory, branch, warehouse etc. Unincorporated businesses are not required to pay Ontario corporations tax. These include sole proprietorships and businesses run by individuals as partnerships. Owners of unincorporated businesses are, however, subject to personal income tax on an individual basis. For information about registering a new Ontario corporation or information about registering a corporation from outside Ontario, please visit the Ministry of Government Services For information about registering a federally incorporated company, please visit the Industry Canada |
![]() |
![]() |
| Events | Links | Contact Us | Comments, feedback and general inquiries to: |