Tax guides
Starting a business under Canadian federal and provincial rules.
Find the corporation's BN and RC first: federal and some provincial incorporations assign them; others require CRA registration. Add RT when GST/HST registration is required or chosen, and RP before the first payroll remittance. The corporation owes its tax; the former proprietor owes prior sole-proprietor tax. Stop using the old personal RT and reconcile affected invoices and returns with CRA.
Corporations
First compare price, tax costs and retained debts, then name the buyer. Assets give new tax costs: a sole proprietor pays tax personally, a corporation pays its own, and partners report their shares. Shares leave the target's costs and debts intact. Check GST44 or Quebec's FP-2044-V, provincial clearance and any non-resident seller withholding.
Self-employed · Partnerships · Corporations
No PR or citizenship is needed to own or incorporate, even before arrival. First choose a jurisdiction and arrange its local office. A sole federal director must be a resident Canadian; Ontario and BC permit a qualified non-resident. The corporation pays income tax and may get the small business rate only with CCPC status and eligible income; non-resident control generally bars it. Directors can owe unremitted payroll tax or GST/HST.
Corporations · Self-employed
Not sure which rules apply?