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Business
Name Registration
Registration
is mandatory if the name of your business does not match the name on
your birth certificate (i.e., “John Smith Consulting” must be
registered). Clients
can register or renew a sole proprietorship and general and limited
partnerships using the Ontario Business Connects on-line business
registration computer located at VBEC.
The
on-line business registration computer can be accessed at VBEC Monday to
Friday from 8:45 a.m. to 4:00 p.m. To
book an appointment, please call (905) 417-0412.
The
cost for registration is $60.00 and $8.00 for each name search, plus
a $10.00 administration fee. Business registrations are valid for a 5 year period, and
must be renewed thereafter. Note
that sole proprietorship or partnership registration does not
guarantee exclusivity of a business name. Most
banks will require proof of registration prior to opening a business
bank account.
Registration
of a corporation is more complicated and expensive. It is usually completed with the assistance of a lawyer. To incorporate a business, articles of incorporation can be
filed at the Ministry
of Government Services, 375 University Avenue, 2nd
Floor, Toronto (walk-in) or 393 University Avenue, Suite 200,
Toronto, M5G 2M2 (mailing address) (416) 314-8880.
Costs for incorporation start at $330.00.
Remember you can register a provincial corporation if you wish
to operate primarily in one province, or a federal corporation if
you which to operate in a number of provinces......- Back
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Operating
Licenses (Municipal)
Within
York Region licenses are required for most types of business. Municipal registration procedures may differ from city to
city or outside of York Region. So contact the Clerk’s Department
for the city your business is located in for licensing information. Costs for licenses vary by category and municipality.
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Operating
Licenses (Provincial)
The
Business Practices Act requires drug, forestry, motor vehicle, real
estate, travel, day-care, bingo halls, liquor sales, gas stations,
transportation businesses to obtain special permits.
Contact the Ministry of
Government Services
at (416) 314-8880 or 1 (800) 268-1142 for details.
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Location
and Zoning By-laws (Municipal)
Municipalities
often place restrictions on the location of certain types of
business activity. Businesses
should ensure current zoning regulations allow operations in their
chosen location. Contact
the Zoning Department in the municipal where you will be opening
your business for more information.
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Import
and Export
At
1 Front Street West, Toronto (Main Floor) you
will find Canada Customs & Excise quota and tariff information,
and advice on obtaining an importers permit. Call (416) 973-8022, (416)
973-7577 or 1 (800) 461-9999. Contact
Info Export (an exporting help centre) at 1 (800) 267-8376 for
information on export programs, publications and documentation
procedures. - Back
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P.S.T
-
(Vendor’s Permit/Retail Sales Tax)
This
permit is for collection and remittance of Ontario's Provincial Sales Tax,
which is
applicable to most retail goods and some services. There is no charge for the permit.
You can apply for a Vendor’s Permit for a sole proprietor or general
partnership at the same time as registering for a
Master Business Licence via the Ontario Business Connects workstation
located at VBEC.
If
the business is already registered, a P.S.T. (Vendor’s
Permit) can be obtained by completing an application (also available
at VBEC) and mailing it into, or
visiting or calling the Retail Sales Tax Office,
5 Parkhome Avenue, 2nd Floor Toronto, (416) 222-3226 or 1
(800) 268-8852. - Back to top -
G.S.T
- (Goods and Services Tax)
Most
businesses are required to collect and remit this federal tax. In general, basic groceries, agricultural products, medical
goods, and exports are zero-rated, and some services are zero exempt. As
well, business with annual sales of less than $30,000
(in four consecutive quarters) can choose not to register to collect
the tax. There is no charge for the permit.
For
a business registered as a sole proprietor or general partnership, a
G.S.T. number can be obtained by calling or visiting the Revenue
Canada, GST District Office, 5001 Yonge Street, 7th
Floor, North York, (416) 221-5695. Incorporated business must visit this office with articles of
incorporation. - Back
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The
Business Number (Government of Canada)
The
Business Number (BN) is a new numbering system that replaces the
multiple numbers you use to deal with the federal government. Your business' single BN includes Canada Customs and Revenue
Agency's (CCRA) four major business
accounts – corporate income tax, import/export, payroll
deductions, & G.S.T. - Back to top -
If
You Have Employees
You
are required to comply with all employment regulations as outlined
by Revenue Canada, the Employment Standards Act, the Occupational
Health and Safety Acts, and (for over 10 employees) the Pay Equity
Act. To register as an employer, you should request a “Small
Business Employer’s Kit” which is available from Canada Customs and
Revenue Agency (CCRA). It contains rates for all of the payroll deductions: Canada Pension Plan (CPP), Employment Insurance
Contribution (EIC), Workplace Safety and Insurance Board (WSIB), and
Employee Income Tax Deductions.
If
you have employees or are planning to hire them, you must also pay
provincial Employer’s Health Tax (EHT). It is calculated as a percentage of you payroll expense,
regardless of age or of hours worked by your employees.
Your name is automatically forwarded to the EHT office once
you have registered with Payroll Deductions/Canada Customs and
Revenue agency. If your income
from self-employment earnings is over $400,000,
then you are also required to pay EHT.
Employers'
Health Tax Branch
In
order to receive you registration number contact the Ontario
Ministry of Finance at:
Employers
East of Yonge Street, 1 (800) 265-9005
Employers
West of Yonge Street, 1 (800) 615-9911
Workers
Compensation and Employer Health Tax registrations can also be
completed on the Ontario Business Connects workstation located at
VBEC. -Back to top-
Employment
Standards
Contact
the Ministry of Labour for information regarding employment
standards, and for Occupational Health & Safety.
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Building
Construction/Alteration
New
construction and alterations to buildings often require a building
permit. Applications
can be obtained through the municipal department of buildings.
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Realty
and Business Taxes
Upon
change of ownership or tenancy of a business, or commencement of new
business, contact the municipal department of finance.
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Health
Inspection
Various
types of businesses are subject to a health inspection, including: bake shop, bakery, banquet facilities, beverage room,
bottling plant, cafeteria, cannery, catering vehicle, cocktail bar,
commissary, dining room (i.e., hotel), food depot, food processing
plant, food store (convenience), food take-out, food vending
facilities, free standing meat processing plant, ice cream plant,
ice cream vendor, ice manufacturing plant or unit, locker plant,
milk depot, milk pasteurization plant, milk products plant, mobile
(food preparation premises), private club, refreshment stand,
restaurant, serving kitchen, supermarket, yogurt stand, among
others.
For further
information contact the York Region Public Health Department, Health
Inspection Division.
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Fire
Prevention, Inspections and Regulations
Each
municipal fire department is responsible for ensuring that all
buildings within their jurisdiction meet the Ontario Fire Code.
The fire department comments on all building permits
submitted for renovations and alterations, and undertakes inspections
of work upon completion. The
fire department’s “Fire Prevention Program” provides services
to the business community which include fire extinguisher training
for employees, and presentations about fire prevention.
For further information, contact your municipal fire
department. - Back to top -
Home-Based
Business
The
regulation of a home-based business varies from one municipality to
another. For further
information, contact the Zoning Department in the
municipality where you live and will be operating your business.
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Home
Daycares
The
establishment and operation of a home daycare is legislated by the
Day Nurseries Act. All
home daycares must operate with a license from the Ministry of
Community and Social Services.
A “day nursery,” as defined by the Ac,t is a place that
receives more than five children, who are not of common parentage,
primarily for the purpose of temporary care or guidance for a
continuous period not exceeding 24 hours.
Where care is provided for five or fewer children, a day
nursery licence is not required. For further information, concerning regulations and
guidelines about the Day Nurseries Act, visit VBEC. - Back to top -
Occupancy
Permits
Occupancy
permits are required when a change in the use of a building occurs. For further information on when an occupancy permit is
needed, contact the building standards department of the
municipality your business is located.
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Plumbing
Permit
Where
construction involves the installation or alteration to drains,
sewers, plumbing fixtures or water distribution piping, a plumbing
permit is required from the Plumbing Inspection Division of the York
Region Public Health Department. -
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Sign
By-law
By-laws
regulate signs and other advertising devices in various
municipalities. For most
businesses, a permit is required with respect to signage. The municipal by-law will detail the exact provisions
governing the usage of signs. For
further information, contact the Clerk’s Department of the
municipality where your business is located. - Back to top -
Zoning
By-laws
Zoning
by-laws divide cities into zones and in each zone, a specific use of
land, buildings and structures is permitted, to the exclusion of all other uses. The zoning by-law will also regulate the manner in which
permitted uses may be developed, providing for such things as
minimum lot frontages, height of buildings
and so forth. For
further information regarding zoning, contact the building standards
department of the municipality where your business is to be located.
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