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INCORPORATION (PROVINCIAL)

Businesses wishing to incorporate provincially must do so through the Ministry of Government Services. To register as a Provincial Incorporation, businesses need to complete a NUANS name search to determine if the name is available. The NUANS report costs $56.44 and can be done at one of our Enterprise Toronto offices.

Articles of Incorporation must be filed within 90 days of completing the name search. The NUANS report is omitted for business wishing to operate under a numbered company. For details on costs and procedures of incorporating Provincially, please speak to Enterprise Toronto staff.

Articles of incorporation can be filed at the Ministry of Government Services for a base cost of $360.

Web: www.mgs.gov.on.ca, search business name registration.

Enterprise Toronto also offers Articles of Incorporation services. Please speak to staff for details.

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INCORPORATION (FEDERAL)

Registering under Federal Incorporation provides name rights across Canada which is important for companies considering expansion of their business to other provinces or territories.

Completion of a NUANS name search is required to federally incorporate a business, which can be done through Corporations Canada on their website www.corporationscanada.ic.gc.ca in the "Choosing a Name" section for a fee of $20. The NUANS report is valid for 90 days, within which time you must file Articles of Incorporation. This also can be done on-line through Corporations Canada by choosing the option "Corporations Canada On-line Filing Centre" for a fee of $200.

For further information contact Corporations Canada
Industry Canada
151 Yonge St.
Toronto, Ontario

Tel: 1- 866 - 333 - 5556

Web: www.corporationscanada.ic.gc.ca

Enterprise Toronto also offers Federal NUANS name searches and Articles of Incorporation filing services. Please speak to staff for details.

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BizPaL (Online Business Permits and Licences)

BizPaL is a new, one-stop web-based service to help users quickly generate a list of permits and licences they need (from City, provincial and federal governments).

Web: http://app.toronto.ca/BizPal/BzInit.do

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OPERATING LICENSES (MUNICIPAL)

Within the City of Toronto, licenses are required for many types of businesses.

For STATIONARY, TRADE, FOOD & OTHER PROFESSIONAL BUSINESSES contact:

Stationary Business & Trade & Road Allowance Licensing
850 Coxwell Avenue, 3rd Floor
Toronto (near Danforth/Coxwell)

Tel: 416-392-6700

For VEHICULAR BUSINESSES contact:

Mobile Business Licensing Application & Renewal
(same contact info. as above)

Web: www.toronto.ca/licensing/index.htm

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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 & Consumer Services at 416-314-8880 for details.

Web: http://mgs.gov.on.ca select Service for Business, then Occupational Licensing Gateway

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LOCATION & 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 Buildings Division: Zoning:

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IMPORT & EXPORT

Foreign Affairs and International Trade Canada: Export and Import Controls
This office is responsible for administering the Export and Import Permits Act. They provide market access and trade policy.

125 Sussex Drive
Ottawa, ON.

Web: www.international.gc.ca/eicb/menu-en.asp

Importer/Exporter Number-Canada Revenue Agency
Canadian individuals, Businesses, Non-residents or Foreign based importers are required to obtain this number.

Tel: 1-800-959-5525

Web: www.cra-arc.gc.ca/tx/bsnss/tpcs/bn-ne/ndn/mprtxprt-eng.html
(Online Registration)

Canada Border Services Agency
1 Front St. W. (Yonge & Front Sts.) main floor for information on duties, tariffs, quotas and restrictions.

Tel: 1-800-461-9999 or 905-676-3626

Website: www.cbsa-asfc.gc.ca

Import Services Centre
This office provides information regarding import requirements for all commodities regulated by the Canadian Food Inspection Agency (CFIA) and, when necessary, coordinates inspections for import shipments.

1122 Finch Ave. W., Unit 22

Tel: 416-661-3039 or 1-800-835-4486

Web: www.inspection.gc.ca

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H.S.T. (Harmonized Sales Tax)(FEDERAL)

Most businesses are required to collect and remit this federal tax (currently 13%). In general, basic groceries, agricultural products, medical goods, and exports are zero-rated and some services are zero exempt. Also, those businesses with annual sales of less than $30,000 can opt out of participating. There is no charge for the account. To apply, contact:

Canada Revenue Agency
Tel: 1-800-959-5525

Or, visit your nearest GST district office:

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THE BUSINESS NUMBER

The Business Number (BN) is a reference numbering system covering four major business accounts for Canada Revenue Agency (CRA). The accounts include:

To apply contact Canada Revenue Agency at 1-800-959-5525 or visit your nearest CCRA district office.

Web: www.cra-arc.gc.ca

Toronto North: 5001 Yonge St.
Toronto Central: 1 Front Street West, 1st Floor
Toronto East: 200 Town Centre Court, 4th Floor

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IF YOU HAVE EMPLOYEES

You are required to comply with all employment regulations as outlined by Canada Revenue Agency, the Employment Standards Act, the Occupational Health and Safety Act and the Pay Equity Act (for over 10 employees).

To register employees, you should request an Employer's Kit by calling Canada Revenue Agency (CRA) at 1-800-959-2221 which includes payroll deductions: Canada Pension Plan (CPP), Unemployment Insurance Contributions (UIC) and Employee Income Tax Deductions.

Web: www.cra-arc.gc.ca

Employer Health Tax (EHT)
The EHT is a payroll tax applied to all employers in Ontario. Unless exempted, all employers with a permanent establishment in Ontario must register for the EHT. For the first $400,000 of the payroll, eligible private-sector employers are exempt from paying the EHT.

The Ontario Health Premium
Employees on Ontario pay since July 1, 2004 pay an additional tax, The Ontario Health Premium. The tax is deducted from pay as part of personal income tax.

Web: www.rev.gov.on.ca/english/taxes/healthpremium

Workplace Safety & Insurance Board (WSIB)
The law requires all businesses in Ontario that employ workers (including family members and sub-contractors) to register with the WSIB within 10 days of hiring their first full- or part-time worker. To request a kit call 416-344-1007.

Web: www.wsib.on.ca

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BUILDING CONSTRUCTION / ALTERATION

New construction and alterations to buildings often require a building permit. Applications can be obtained through the Department of Buildings:

Web: www.toronto.ca/building/building_permits.htm

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REALTY & BUSINESS TAXES

Upon change of ownership or tenancy of a business, or commencement of a new business in Toronto, contact the City's Revenue Services Division.

Tel: 416-338-4829

Web: http://www.toronto.ca/taxes/index.htm

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HEALTH INSPECTION

To ensure your establishment is in compliance with the Ministry of Health regulations for food preparation, water and sanitation facilities, contact the Toronto Public Health:

Last revision on July 14, 2010