Taxation, Labour & Legal Regulations & Information

Tax Registration Information

Federal Taxes
A Business Number is a federal numbering system used for identification purposes by the Canada Revenue Agency. Not all businesses require a number and Canada Revenue Agency account. A business needs a number if it requires one of the following accounts: 

 GST/HST
 Payroll (view Employee Regulations below)
 Corporate Income Tax
 Import/Export
 Other (e.g. Charity, Excise Tax, etc.)

Provincial Taxes
The Ontario Ministry of Finance has developed a Small Business Guide to the Most Frequently Asked Tax Questions. The guide answers questions regarding the rights and obligations of small businesses under the tax statutes administered by the Ministry of Finance. The Tax Revenue Division of the Ministry delivers Ontario's key tax programs. Taxes that relate to most small businesses include the following:

 Retail Sales Tax
 Corporations Tax
 Employer Health Tax 

Labour and Employee Regulations

Hiring Employees
Hiring the right employees is a critical factor for the success of any business. Human Resources and Social Development Canada have developed a resource for employers to learn about the hiring process, including fair hiring practices. They also provide assistance in the recruitment effort. For more information, visit the Human Resources and Social Development Canada website on Services for Business.

There are also numerous organizations that assist employers in helping find the right employee. For more information, click on the respective link below to view their website:

 Durham Region Unemployed Help Centre
 Durham Region Employment Network
 Community Development Council Durham
 YMCA Durham Employment Services
 Career Strategies for Youth (formerly Vocational Pathways)
 Northern Lights Vocational Services

Employer Payroll
All businesses are required to make payroll deductions from their employees for Income Tax, Canada Pension Plan and Employment Insurance. The Canada Revenue Agency offers information on their website about How Payroll Works or you can call 1-800-959-5525.

Employment Standards
Employment Standards are enforced under the Employment Standards Act, 2000  which sets out the minimum standards that employers and employees must follow. For more information, visit the Ontario Ministry of Labour website or call 1-800-531-5551.

Workplace Safety and Insurance Board
The Workplace Safety and Insurance Board (WSIB) oversees Ontario's workplace safety education and training system, provides disability benefits, monitors the quality of health care and assists in early and safe return to work. Most businesses in Ontario that employ workers (including family and sub-contractors) must register and make remittance to the WSIB. For more information, visit the WSIB website or call 1-800-387-5540.

Legal Information
The use of professional services such as a lawyer is essential to the success of a small business. Whether you are starting from scratch, buying an existing business or franchise or expanding a business, a lawyer is instrumental when implementing your business decision(s). The Canada-Ontario Business Service Centre has outlined on their website Legal Issues in Starting a Business. Some examples of legal issues that may require the services of a lawyer include:

 Selection of a Business Structure
 Review of a Lease
 Buying an Existing Business
 Contracts