Starting a business in Canada: registration, tax accounts and permits
Define your business structure, activities and location first. Then check the relevant business registry, whether you need a CRA business number and program accounts, and the permits required by each authority. Registration, tax accounts and permission to operate are separate steps; completing one does not establish that the others are complete.
Write a one-page description before opening a registry
The phrase “register my business” can hide several different jobs. You may be registering a name, creating a corporation, opening a tax account or applying for permission to carry out an activity. Start by describing the business you actually intend to operate.
- Where will it operate, including the municipality and any other province or territory?
- What will it sell or do, and will that activity take place at home, online or in commercial premises?
- Who will own it, and what structure are you considering?
- Will it hire staff, import goods, sell regulated products or change the use of a property?
You can keep this description general while researching. Do not enter identification, banking details or private documents into this guide. When you are ready to register, supply required information through the official service.
Understand the three layers
| Layer | What you are checking | What it does not establish |
|---|---|---|
| Business registry | Name, structure and applicable jurisdictional registration | Every tax account or local permit |
| CRA accounts | Business number and required tax program accounts | Municipal permission to operate |
| Permits and licences | Rules for the activity, premises and location | That personal or corporate tax filings are complete |
Use the federal overview for sole proprietorships and partnerships to locate the relevant provincial or territorial route. Requirements and exceptions depend on the jurisdiction and business name. If you are considering incorporation, use the incorporation route instead of assuming a name registration creates a corporation.
The guides below include examples from Ontario, British Columbia and Alberta. For another location, use the regional directory. These examples do not limit the business to those provinces and do not replace the rules where you operate.
Make a tax-account list, not a single “tax registration” tick
A business number identifies the business in the CRA system; program accounts serve particular tax or reporting purposes. Before creating anything, check whether an existing registration already supplied the number or account you need. Avoid duplicating an account because a number is not immediately visible in a different portal.
Use the business-number and GST/HST guides below to reach the current CRA instructions. Do not infer GST/HST obligations from incorporation alone. For hiring, CRA's payroll registration page provides the resident and non-resident routes. Registration is only the beginning: ongoing filing, remitting and recordkeeping are separate tasks.
Write down the question you need answered for each account, the official source and who will handle the ongoing work. If the answer depends on your revenues, residence, ownership or transactions, use a qualified adviser rather than treating a general guide as a ruling.
Check the activity and the premises before committing
BizPaL helps identify permits and licences based on location and business activity. It brings together information from participating levels of government. Use its results as a route to the issuing authorities; the search result itself is not a permit or approval.
Be specific about the work. A home-based consultant, a food business and a contractor can have different questions even in the same city. A change to a building, signage, food handling or use of a property may need its own review. Confirm the current requirements with the responsible authority before signing a lease or purchasing work that assumes approval.
Keep a permit worksheet with the authority, activity, application route, current status and any conditions you need clarified. “Found the application” and “approved to operate” should be different statuses. If a finder returns no result, confirm unusual or regulated activities with the appropriate authority rather than assuming no rule applies.
A practical first-pass sequence
- Describe the business: structure, activity, location, owners and planned staffing.
- Choose the correct registry route: follow the official instructions for that structure and jurisdiction.
- Reconcile existing identifiers: check what the registry supplied before opening a CRA account.
- Check tax programs: identify the accounts that apply and who will maintain them.
- Check permits: use BizPaL and the issuing authorities for the activity and premises.
- Build an operating calendar: record actual filing, renewal and payment dates from the applicable official instructions.
- Keep evidence: retain approvals, registration records and confirmations privately.
This is an organizing sequence, not a universal legal order. Some decisions need to be made together. For example, checking permitted use before committing to premises may need to happen before registration paperwork is finished.
An illustrative new home-based business might need to investigate a provincial registration, CRA accounts and municipal home-occupation rules. A different structure or activity changes that list. The value of the worksheet is making those questions visible, not declaring the same list correct for everyone.
Questions to resolve before you call the setup complete
Is a business number a business licence?
No. Treat the tax identifier and permission for a regulated activity as separate records from separate authorities.
Does an online business avoid local rules?
Do not assume that. Check where the activity is carried out, how the premises are used and what is being sold. Start with the municipality and relevant sector regulator.
What should I do after registration?
Keep the registration records, identify filing and renewal responsibilities, and confirm any permissions that remain outstanding. The registration receipt is one part of the operating file.
Where can I ask about a specific tax treatment?
Use CRA's official guidance and contact route, or a qualified tax professional for advice about your facts. I Can AI can explain the general steps and help you find those sources; it does not decide your tax position.
Related service guides
Plan the government steps for a new business
The federal starting-a-business guide organizes common setup tasks: planning, choosing a name, registration, permits and financing support. It is a map to the responsible services, not one application that completes everything. Work through the parts relevant to your structure, activities and location, then check provincial and municipal requirements before starting operations.
Register a business in Ontario
Ontario's registration guide helps you move from a chosen business structure to the correct registry transaction. It lists registration routes for several entity types and explains the account setup involved. Check the requirements for your particular structure before submitting. Ontario's business identification number is distinct from a federal CRA business number, so do not treat them as substitutes.
Register a sole proprietorship or partnership in B.C.
For a B.C. sole proprietorship or general partnership, reserve a name and register through BC Registries. If you operate under your own name, B.C. says provincial name reservation and registration are not required.
Register a business name in Alberta
Alberta’s business-name route registers a trade name or partnership. It does not incorporate a company or give ownership of the name.
Register a business number or CRA program account
CRA's resident-business guide explains how to obtain a business number and add supported program accounts. Check whether the business already has a number before registering another one. The guide describes Business Registration Online through a CRA account, its limitations and alternatives when that route cannot be used. Non-resident businesses have a separate set of instructions.
Find the right GST/HST registration route
Start with CRA's guidance on whether and when registration is required before opening a GST/HST account. Its registration page explains the information needed, available routes and ongoing responsibilities. Mandatory and voluntary registration have different implications. Use the official rules for your type of business rather than treating a single revenue figure as a universal answer.
Find business permits and licences with BizPaL
BizPaL helps you identify possible permit and licence requirements across participating levels of government using information about your business. The federal overview links to the service and explains how the results are assembled. Treat the resulting list as a starting point, then open each issuing authority's instructions to confirm applicability and the application route.
Innovation, Science and Economic Development Canada — BizPaL Initiative
Keep these distinctions in mind
- Confirm the structure and location before choosing a registration route.
- Do not infer GST/HST registration requirements from incorporation alone. Use CRA guidance or a qualified adviser for your circumstances.
- BizPaL helps discover permits. Check requirements and applications with each issuing authority.
These steps are a starting sequence, not a mandatory or complete list for every person. Check the official guidance for your situation.