Government Regulations

Municipal Regulations | Provincial Regulations | Federal Regulations

Municipal Regulations

Municipalities regulate and / or licence many types of businesses which operate within their townships. There are many municipal bylaws that apply to environmental concerns, zoning regulations, building inspection, operating licences, health inspection, business tax levies, and home-based businesses. Be sure your business conforms with the regulations.

The following is a list of area municipalities. Contact them to advise them that you wish to start a business in their community.

Town of Parry Sound
52 Seguin Street
Parry Sound, ON P2A 1B4
Telephone:
Fax:
1-705-746-2101
1-705-746-7461
Township of the Archipelago
9 James Street
Parry Sound, ON P2A 1T4
Telephone:
Fax:
1-705-746-4243
1-705-746-7301
Township of Carling
R. R. # 1
Nobel, ON P0G 1G0
Telephone:
Fax:
1-705-342-5856
1-705-342-9527
Municipality of Magnetawan
Box 70
Magnetawan, ON P0A 1P0
Telephone:
Fax:
1-705-387-3947
1-705-387-4875
Municipality of McDougall
R. R. # 3, Fire Route 113
Parry Sound, ON P2A 2W9
Telephone:
Fax:
1-705-342-5252
1-705-342-5573
Township of McKellar
Box 69
McKellar, ON P0G 1C0
Telephone:
Fax:
1-705-389-2842
1-705-389-1244
Township of Seguin
R. R. # 2
Parry Sound, ON P2A 2W8
Telephone:
Fax:
1-705-732-4300
1-705-732-6347
Municipality of Whitestone
General Delivery
Dunchurch, ON P0A 1G0
Telephone:
Fax:
1-705-389-2466
1-705-389-1855

Local area first nations

Henvey Inlet First Nation
General Delivery
Pickerel River, ON P0G 1J0
Telephone:
Fax:
1-705-857-2331
1-705-857-3021
Magnetawan First Nation
General Delivery
Britt, ON P0G 1A0
Telephone:
Fax:
1-705-383-2477
1-705-383-2566
Shawanaga First Nation
R. R. # 1
Nobel, ON P0G 1G0
Telephone:
Fax:
1-705-366-2526
1-705-366-2740
Wasauksing First Nation
Box 253
Parry Sound, ON P2A 2X4
Telephone:
Fax:
1-705-746-2531
1-705-746-5984
Municipality of Whitestone
General Delivery
Dunchurch, ON P0A 1G0
Telephone:
Fax:
1-705-389-2466
1-705-389-1855

Provincial Regulations

The province of Ontario has regulatory and licencing requirements for many types of businesses. These include environmental standards, transportation licences, trade certification, liquor licences, operating licences, business practice standards, employment standards and technical licences.

Retail Sales Tax

As of July 1, 2012, the provincial retail sales tax has been replaced by the Harmonized Sales Tax (HST).  The HST will have a combined tax rate of 13 percent – combining the existing five percent federal Goods and Services Tax (GST) and the eight percent Ontario Sales Tax.  HST is administered by the Canada Revenue Agency.  Please see the Federal requirements for HST details.

For additional information:

Ontario Ministry of Finance
1 800 337 7222
Ontario Ministry of Finance

Canada Revenue Agency
1 800 959 5525
Canada Revenue Agency HST/GST For Business

Other provincial taxes include corporations tax, gasoline tax, fuel tax, tobacco tax and land transfer tax. For further information on any of these taxes contact:

Ministry of Finance
Corporations Tax Branch
P. O. Box 622
33 King Street West
Oshawa, ON L1H 8H6

Telephone: 1-800-263-7965, 1-905-433-6500
Fax: 1-905-433-6998
Ministry of Finance: Corp Tax Branch

Ministry of Finance
Motor Fuels and Tobacco Tax Branch
P. O. Box 625
33 King Street West
Oshawa, ON L1H 8H6

Telephone: 1-800-263-7965
1-905-433-6389 (fuel tax)
1-905-433-6394 (tobacco tax)
1-905-433-6360 (land transfer)

Motor Fuels and Tobacco Tax Branch

The Ontario Ministry of Finance also administers the Employer Health Tax (EHT) which is paid by all employers paying wages in excess of $400,000.00 annually. Self-employed individuals in Ontario must pay EHT, but again the first $400,000.00 is exempt.

You may register for EHT at the same time that you register your business or contact the EHT regional office nearest you:

Ministry of Finance
Employer Health Tax
130 South Syndicate Ave.,
Thunder Bay, ON P7C 1C7

Telephone: 1-800-465-6699, 1-807-625-5840
Fax: 1-807-625-5848
Ministry of Finance Employer Health Tax

Labour Regulations

Standards for employment and occupational health and safety are established and controlled by the Ministry of Labour.

For information regarding occupational health and safety, minimum wage, working hours and so on, contact the:

Ontario Ministry of Labour
159 Cedar Street
Sudbury, ON P3E 6A5

Telephone: 1-800-461-6325, 1-705-564-7400
Fax: 1-705-564-7435
Ontario Ministry of Labour

In June of 2008 the province began providing better service for Ontario businesses by streamlining and simplifying tax administration. The Ministry of Revenue launched ONT-TAXS, an initiative to make services easier, faster and more convenient for Ontario businesses.

1-866-ONT-TAXS or  Ontario Taxes and Charges

Federal Regulations

Canada Customs and Revenue Agency (CCRA) is the federal government department responsible for administering Canadian tax. CCRA oversee various programs including GST / HST, Canada Pension Plan contributions, Employment Insurance premiums, custom and excise duties and tariffs.

Business Number

The first step in doing business with CCRA is to register and receive your Business Number (BN). This is a new numbering system that simplifies and streamlines your interaction with CCRA. The BN consists of two parts; the registration number and the account identifier. Examples of the four major CCRA business accounts and the account identifiers are as follows:

  • payroll deductions (RP) eg. 12345 6789 RP
  • GST / HST (RT) eg. 12345 6789 RT
  • corporate income tax (RC) eg. 12345 6789 RC
  • import / export (RM) eg. 12345 6789 RM

Goods and Services Tax (GST) now Harmonized Sales Tax (HST)

As of July 1, 2010, the provincial retail sales tax has been replaced by the Harmonized Sales Tax (HST). The HST will have a combined tax rate of 13 percent – combining the existing five percent federal Goods and Services Tax (GST) and the eight percent Ontario Sales Tax. HST is administered by the Canada Revenue Agency.
HST is a tax that applies to the supply of most goods and service. Registered businesses collect the HST on sales and pay HST on purchases they make to operate the business. You recover the HST paid on business purchases by claiming a credit – ‘input tax credit’. This amount is deducted from the HST collected. If a business pays more than it collects in HST, a refund is claimed. Note that some goods and services are tax-exempt.
You are legally obligated to register for HST when your taxable worldwide revenues (including those of your associates) exceed $30,000.00 over four consecutive calendar quarters, or in one calendar quarter. If you think your sales will exceed this amount, it is advisable to register for the HST sooner rather than later. Registering early gives you certain advantages such as the right to claim the HST you pay on your business’s start-up expenses from when you register. For more information contact The Canada Revenue Agency at 1-800-959-5525.

Payroll Deductions

If you are an employer, you are required to deduct personal income tax, Employment Insurance and Canada Pension Plan from the pay cheques of all employees on a regular basis. You must start these deductions when the employees begin to work for you. The deductions will vary as employees fall into various categories. To determine the correct amounts to deduct, obtain a copy of the ‘Employer’s Guide to Payroll Deductions’ and ‘Payroll Deductions Tables’. The funds deducted, as well as an employer portion, are remitted monthly to the Canada Customs and Revenue Agency or paid through any branch of a chartered bank.

Note that any self-employed individual is responsible for his or her own annual contribution to the Canada Pension Plan.

For specific information and to order your ‘Employers Kit’ or to register for GST or import / export business contact:

Canada Customs and Revenue Agency
Business Window
1050 Notre Dame Avenue
Sudbury, ON P3E 6A5

Telephone: 1-800-959-5525
Fax: 1-705-671-3994

We strongly recommend that you pick up the latest version of Revenue Canada’s ‘Guide for Canadian Small Business’ for further information or you can download from the CRA website.