How to Start a Business in Canada (Step-by-Step Guide)

Starting a business in Canada costs as little as $60–$350 to register depending on your structure and province. Over 100,000 new businesses are started in Canada each year. Here’s exactly how to do it.

Step 1: Choose Your Business Structure

Structure Liability Tax Rate Registration Cost Best For
Sole proprietorship Unlimited personal Personal rate $0–$100 Freelancers, side hustles
Partnership Shared personal Personal rate $0–$100 Co-founders
Corporation Limited 12.2–26.5% $200–$350 Growing businesses, liability protection
Cooperative Limited Corporate rates $200+ Member-owned businesses

The Corporation Tax Advantage

Income Personal Tax Rate (ON) Corporate Tax Rate (SBD) Savings
$50,000 29.6% 12.2% $8,700
$100,000 33.9% 12.2% $21,700
$200,000 46.4% 12.2% (first $500K) $68,400

Small businesses pay just 12.2% combined federal/provincial tax (Ontario) on the first $500,000 of active business income.

Step 2: Register Your Business

Task Where Cost Timeline
Choose a name NUANS search $13–$80 1 day
Federal incorporation Corporations Canada $200 (online) 1–5 days
Provincial registration Provincial registry $60–$300 1–7 days
Business Number (BN) CRA Free Immediate online
GST/HST registration CRA (if revenue >$30K) Free Immediate
Business bank account Any bank $0–$10/month 1 day

Step 3: Understand Your Taxes

Tax Rate When
GST/HST 5–15% Quarterly or annual filing
Corporate income tax 12.2–26.5% Annual (T2 return)
Payroll taxes (CPP, EI) ~7.5% of payroll Each pay period
Provincial corporate tax 0–16% Included in T2

Register for a GST/HST number once revenue exceeds $30,000/year (the small supplier threshold). Below that, registration is optional.

Step 4: Funding Options

Source Amount Requirements
Canada Small Business Financing Program Up to $1M Revenue-generating business
BDC (Business Development Bank) $25K–$100K+ Business plan, some revenue
Provincial grants $5K–$50K Varies by province and program
Futurpreneur Up to $60K Ages 18–39, with mentorship
SRED tax credits Up to 35% of R&D costs Innovation/tech businesses
Personal savings/LOC Varies Most common startup funding

Bottom Line

Starting a business in Canada is straightforward: choose your structure, register ($60–$350), get a business number, and open a business bank account. The small business tax rate of 12.2% is a major advantage over personal income tax. Start as a sole proprietorship and incorporate when revenue exceeds $50,000–$75,000 or when you need liability protection.

See our small business grants guide or self-employed tax guide for next steps.

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