Chapter 3 - Other Formalities

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Some formalities may apply to your corporation depending on the municipality, province and business sector in which it carries on business.

3.1 Provincial and Territorial Registration

You will likely have to register your corporation in any province or territory where you carry on business. Registration is different from incorporation. A corporation may incorporate only once, but it may register to carry on business in any number of jurisdictions. Carrying on business in a province or territory can mean running a business there; having an address, a post office box or phone number there; or offering services or products there in order to make a profit. Provinces and territories often require corporations to register within a few weeks after incorporation. You may have to pay a fee for registration. We suggest you contact the local corporate law administration office in each province or territory where you plan to do business to determine their filing requirements. For contact information, consult the Contacts section at the end of this Guide or visit Corporations Canada website.

3.2 Business Number

The Business Number (BN) is part of a unique federal government numbering system that identifies your business and the accounts you maintain with the Canada Revenue Agency (CRA). Generally, CRA uses a BN for the following business accounts:

• Goods and Services Tax/Harmonized Sales Tax (GST/ HST);
• payroll deductions;
• corporate income tax; and
• import/export duties and taxes.

When Corporations Canada incorporates your business, we will ask CRA to issue a BN for your corporation. CRA will then register your corporation and send you a letter confirming your BN and the accounts registered, as well as a summary of the information you provided.

You will find more information about the BN on the CRA website.

3.3 Permits and Other Formalities

You may have to fulfill a number of other requirements in order to carry on business. For example, some municipalities ask you to obtain a permit to carry on business in the municipality. You may also need a provincial permit to carry on business in a particular sector; for example if you operate a restaurant, you may need a liquor permit to serve alcoholic beverages.

Corporations Canada does not provide information on such requirements. Instead, we suggest you check with the appropriate municipal, provincial, territorial or federal government agencies, as well as professional organizations.

You might also wish to consult the BizPal website. BizPal is an online service that will help you generate a personalized list of the business documents required by the government agencies you may have to deal with — local, provincial/territorial and federal — in order to start up or grow your business. If your business is already operating, BizPal can help you verify that you have all the correct permits and licences.