Start up Checklist

1. Registering your Business
2. Obtaining a Business Licence
3. Land Use and Zoning
4. Provincial Sales Tax
5. Goods and Services Tax (GST)
6. Harmonized Sales Tax
7. Excise Tax
8. Business Number
9. Payroll Deductions
10. Workers' Compensation and Safety
11. Employment Standards
12. Business Records

The above are general requirements and guidelines affecting most businesses. Please note, additional regulations from municipal, provincial and/or federal government may apply to your particular business. For this information, contact your local Canada Business.

Obtaining a Business Licence

Municipalities normally require that your business premises be licensed to conduct business within its municipal boundaries in accordance with the bylaws. In some instances, persons may be required to obtain licences in municipalities in which they do not maintain premises but do carry on business. For example, persons involved in direct sales to the consumer should contact each community in which they are doing business.

If your business is located in an incorporated municipality (city, town, village or district), obtain a business licence from the municipal business licence office. Refer to the blue pages of your telephone book for your local municipal hall

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Land Use and Zoning

If your business is located in a municipality, check with municipal authorities to ensure conformity with zoning and building regulations. If your business is located in an unincorporated area, check with the Regional District to ensure conformity with land use designation

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Business Records

If you are operating a business or have a self-employment income, set up an orderly record and accounting system as required under the appropriate laws. All records, including both paper documents and electronically stored documents, must be kept in Canada or made available in Canada. You have to keep your records for six years from the end of the last taxation year to which they apply. It is recommended that you contact the nearest Revenue Canada office for relevant forms, information on expense deductions, interpretation bulletins and income tax return forms. Purchasing the services of a qualified accountant is recommended.

For a list of Canada Revenue Agency's Business Window offices, see document ARCHIVE - Canada Revenue Agency - Tax services offices and tax centres.

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