Loading... Please wait...
- Home
- About Us
- ENTREPRENEURS
- Permits, Licences, Business Numbers
Permits, Licences, Business Numbers
Business Number:
Once you have successfully filed your Articles of Incorporation, your corporate information is automatically sent to the Canada Revenue Agency (CRA). CRA then creates and sends to you by mail your Corporate business number (BN).
The Business Number (BN) issued by CRA is separate from the Ontario Corporation Number (OCN) that is issued for your Article and covers the four business accounts within the Canada Revenue Agency:
- Corporate Income Tax
- Importer/Exporter Account
- Payroll Deductions
- HST
HST Account
Harmonized Sales Tax (HST) is the Federal 13% tax that most businesses require to collect and remit. There is no charge to create this account. Who should apply? All businesses are subject to HST except for, in general, basic groceries, agricultural products, medical goods and exports, which are zero exempt from the HST requirement. Contact Canada Revenue Agency for details: (1800) 959-5525.
Payroll Deductions Account
Once you have determined that your business is an employer, trustee or payer you will need to open a payroll account so you can remit your deductions. Contact Canada Revenue Agency for details: (1-800) 959-5525.
Corporate Income Tax Account
Corporate Income Tax needs to be paid to Canada Revenue Agency every year. Refer to Corporate Income Tax Guide published by CRA for more information.
Import / Export Account
Imports and Exports in Canada are controlled by Foreign Affairs and International Trade Canada office. Their responsibilities include administering the Export and Import Permits Act and providing market access and trade policy.
All Canadian individuals, Businesses, Non-residents or Foreign based importers are required to obtain Importer/Exporter Number from Canada Revenue Agency. Contact Canada Revenue Agency for details by phone: Tel: 1-800-959-5525.
For information on duties, tariffs, quotas and restrictions, contact Canada Border Services Agency. Their phone number is (1-800) 461-9999 or (905) 676-3626.
Operating Licences (Provincial):
Registration/Licensing is required in areas such as drug, forestry, motor vehicle, real estate, travel, day-care, liquor sales, gas stations, transportation, etc. For more information:
Ontario Occupational Licensing Gateway
www.ontario.ca/en/information_bundle/licensing/STEL01_033498
Operating Licences (Municipal):
To check on any required licenses within the City of Toronto, see
http://www.toronto.ca/licensing/index.htm. 416-392-6700
Other municipalities should be contacted directly if applicable
Location & Zoning By-Laws (Municipal):
Municipalities may have zoning restrictions in place on the location of certain types of business activity. Prior to leasing/purchasing or commencing business on a property, it is advisable to that the intended business use is permitted on the property
Contact Toronto Buildings Division: Zoning
| North: | 416-395-7100 | South: | 416-392-7522 |
| East: | 516-396-7304 | West: | 416-394-8002 |
Online Business Permits and Licences (BizPal)
Web-based service available to help users generate a list of permits and licenses that are required from the City, Provincial AND Federal Governments:
Import & Export:
Foreign Affairs and International Trade Canada:Export and Import Controls Responsible for administration of the Export and Import Permits Act. They provide market access and trade policy.
www.dfait-maeci.gc.ca/trade/eicb
Importer/Exporter Number-Canada Revenue Agency: 1-800-959-5525
www.cra-arc.gc.ca/tx/bsnss/tpcs/bn-ne/bro-ide/menu/eng.html
Canada Border Services Agency: 1-800-461-9999
General inquiries on duties, tariffs, quotas and restrictions
Building Construction and Alterations
New construction and alterations to buildings often require a building permit. Applications can be obtained through the Buildings Division at the City of Toronto at:
www.toronto.ca/building/building_permits
Health Inspection and Regulations: 416-338-7600
To ensure that your establishment is in compliance with the Ministry of Health regarding food preparation, water and sanitation facilities, see: