What is the very first thing to do when starting a business in Ontario?

Talk to ten potential customers before you register or spend anything. Registration takes an afternoon and costs $60; a business nobody wants costs a year. Once you can say who the customer is, what problem you solve, what you charge and what it costs you to deliver, the rest of this checklist is mostly paperwork.

How much does it cost to start a business in Ontario?

The government part is small: $60 to register a business name (or nothing if you trade under your own name), $300 to incorporate in Ontario or $200 federally, and $0 for the Business Number and HST account. Insurance, a municipal licence if you need one, equipment and your first months of expenses are where real money goes. Figures are those published at the time of writing; the Ontario Business Registry page is the authority.

Do I have to register anything to start a small business in Ontario?

Only in specific cases. A sole proprietor trading under their own legal name, with no employees and under $30,000 in annual taxable sales, does not have to register a business name or an HST account. Using a business name, hiring someone, or passing the HST threshold each makes a registration mandatory. Municipal licences depend on your business type regardless.

How long does the whole checklist take?

The filings are fast: name registration and incorporation are usually same or next business day online, and the CRA Business Number is immediate. The slow parts are the customer conversations in item one and any municipal inspection. Most service businesses go from idea to first sale in four to eight weeks.

Do I need a lawyer or an accountant?

Not for most of the list; name registration, the Business Number, HST and municipal licensing are designed to be self-serve. An accountant is worth an hour before you choose a structure and before your first tax return, and a lawyer is worth paying for shareholder agreements, leases and anything with real liability exposure. Small Business Enterprise Centres offer free advice on everything else.

Is this checklist official or legal advice?

No. It is general guidance to help you track the real steps, not legal, tax or financial advice. Requirements vary by business type and municipality, so confirm specifics with the Ontario Business Registry, your municipal office or a qualified professional. Each item names where to confirm it.

How is this different from the business plan checklist?

This one covers the legal, licensing and administrative steps to operate in Ontario. The business plan checklist covers what a lender, grant panel or competition judge expects to see in a written plan. Most founders need both, usually in this order, and item fourteen on this list is where they meet.

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Starting a business in Ontario: the 17-step checklist

Every step from first customer conversation to first tax deadline, in the order you will need them, with where to do each one, what it costs and how long it takes. Tick items off as you go; your progress is saved on this device.

Phase 1

Before you register

Three things that cost nothing and decide whether the rest is worth doing.

Talk to ten potential customers
Confirm that specific people will pay for what you plan to sell before spending money on registration. Ask what they do today, what it costs them, and whether they would pay for your version. Write down who, what problem, what price, and what it costs you to deliver one unit.
Where
In person, by phone, in the community groups your customer already uses
Cost
$0
Time
One to two weeks
Choose a business structure
Sole proprietorship (you and the business are one legal person; cheapest; personally liable), partnership (the same, shared), or corporation (separate legal entity; limited liability; annual filings). Most first businesses start as a sole proprietorship and incorporate later. There is no LLC in Ontario; a corporation is the equivalent.
Where
Decide with an accountant if liability or tax is a concern; Small Business Enterprise Centres advise free
Cost
$0 to decide
Time
An afternoon
Choose a name and search the registry
Search the Ontario Business Registry to see whether the name is already in use, then check the domain and social handles. Trading under your own legal name needs no registration at all. A registered business name is a public record, not a trademark; it does not stop others using it.
Where
Ontario Business Registry public search; an authorized NUANS search provider for a named Ontario corporation
Cost
$0 to search; Ontario-biased NUANS report fees vary by provider (federal online incorporation includes the name search)
Time
An hour

Phase 2

Legal and registration

The provincial and federal filings. All online, all fast.

Register the business name, or file articles of incorporation
Sole proprietors and partnerships using any name other than their own register it through the Ontario Business Registry; the registration lasts five years. To incorporate in Ontario, file articles of incorporation on the same registry (a named corporation needs a NUANS report dated within 90 days; a numbered company does not). Federal incorporation is filed with Corporations Canada and then registered in Ontario for free (Form 2, within 60 days of starting business in Ontario). Ontario corporations must file an Initial Return within 60 days.
Where
Ontario Business Registry (My Ontario Account) or Corporations Canada online
Cost
$60 business name · $300 Ontario incorporation · $200 federal incorporation
Time
Same or next business day
Get a CRA Business Number
The nine-digit identifier the Canada Revenue Agency uses for your business. Corporations receive one automatically on incorporation; sole proprietors request one through Business Registration Online. Program accounts (HST, payroll, import/export, corporate tax) attach to it.
Where
CRA Business Registration Online
Cost
$0
Time
Immediate
Register for HST when you need to, or earlier if it pays
Mandatory once taxable sales pass $30,000 in a single calendar quarter or over four consecutive quarters. Below that you are a small supplier and registration is voluntary; many register early to claim back HST on purchases and to show an HST number on invoices. Ontario's rate is 13%. Returns are annual by default under $1.5 million in sales.
Where
CRA Business Registration Online, as a program account on your Business Number
Cost
$0
Time
Immediate to a few days
Open a payroll account before the first pay date, if you will pay anyone
Required before paying employees, and before a corporation pays its owner a salary. You deduct income tax, CPP and EI from each pay and remit on the schedule the CRA assigns. Hiring also brings Ontario Employment Standards Act obligations: minimum wage, hours, vacation pay, and mandatory health and safety awareness training.
Where
CRA, as an RP program account; Ontario Ministry of Labour for standards
Cost
$0 to register; employer CPP and EI contributions on each pay
Time
Immediate

Phase 3

Licences, permits and insurance

Permission to operate in a particular place and industry. Municipal and sector rules, not provincial registration.

Check zoning, licences and permits with your municipality
Ontario has 444 municipalities and each licenses its own list of business types. Home-based businesses must fit local zoning rules on client visits, employees, signage and storage. Toronto licenses dozens of categories through Municipal Licensing and Standards; smaller municipalities fewer. The clerk's office or your Small Business Enterprise Centre will tell you which apply.
Where
Your city or township clerk's office, or its website
Cost
$0 to several hundred dollars, depending on the licence
Time
Same day to several weeks
Confirm industry certifications and inspections
Food: notify your public health unit before opening, expect an inspection, and have at least one certified food handler on site during operating hours (home-based businesses preparing only low-risk foods are exempt from food-handler certification); low-risk home-prepared foods such as baked goods can be sold from a home kitchen under Ontario's 2020 rules. Trades: compulsory trades require certification with Skilled Trades Ontario, and electrical contracting requires an Electrical Safety Authority licence. Personal services such as tattooing and aesthetics are inspected by public health.
Where
Local public health unit; Skilled Trades Ontario; Electrical Safety Authority; your professional college
Cost
Food handler certification about $20 to $100; trade certification varies
Time
Days to weeks
Arrange insurance
Commercial general liability is the minimum most landlords, clients and event organisers require, and is often a few hundred dollars a year for a low-risk home-based business. Add professional liability for advice-based work, commercial auto if a vehicle is used for business, and coverage for inventory and equipment. Tell your home insurer if you operate from home.
Where
An insurance broker who handles small business; several online insurers quote instantly
Cost
A few hundred dollars a year and up
Time
A day
Register with WSIB within 10 days of hiring, or if you are an independent operator in construction
Workplace injury insurance is mandatory in most Ontario industries from the day you have a worker, and you must register within 10 days. Independent operators in construction need their own coverage even with no employees. Sole proprietors elsewhere can buy optional insurance for themselves. Many municipal and corporate clients require a WSIB clearance certificate before they will contract with you.
Where
wsib.ca
Cost
Premiums are a percentage of payroll set by industry class
Time
A day

Phase 4

Money and operations

Set these up before the first sale, not after.

Open a business bank account
Essential for a corporation; strongly advised for everyone else, because mixed personal and business accounts make tax filing, HST claims and any loan application far harder. Bring registration or articles, your Business Number and photo ID. Get a business debit or credit card at the same time.
Where
Any bank or credit union; several online options exist for sole proprietors
Cost
$0 to about $10 a month; many waive fees in year one
Time
One appointment
Set up bookkeeping and a receipts habit
A spreadsheet is fine at the start; software such as Wave (free), QuickBooks or Xero earns its keep once you invoice regularly or register for HST. Keep every receipt for six years, the CRA's retention rule. Set aside a percentage of every payment for tax; sole proprietors are often surprised by the first spring bill because nothing was withheld.
Where
Spreadsheet or accounting software
Cost
$0 to about $30 a month
Time
An afternoon to set up
Write a plan with a 12-month cash-flow forecast
Not legally required, but needed for any loan, grant, lease or serious partner, and the fastest way to find the problems that are expensive later. Five to fifteen pages: customer, offer, pricing, marketing, operations, and a month-by-month cash flow that shows the lowest point.
Where
Our nine-section template and 25-point checklist, or Business 101 for the thinking behind it
Cost
$0
Time
One to two weeks
Line up financing and free support
Start with your Small Business Enterprise Centre (a province-wide network; free advice; runs Starter Company Plus, a grant of up to $5,000). Students aged 15 to 29 have Summer Company (up to $3,000). Founders aged 18 to 39 have Futurpreneur loans with mentoring. Banks lend to new businesses under the Canada Small Business Financing Program guarantee. Nearly all will ask for the plan from the previous step.
Where
Small Business Enterprise Centre first; then the program pages
Cost
$0 to apply
Time
Intakes vary; some open once a year

Phase 5

Launch

Two items that separate a registered business from a running one.

Make a first sale within 30 days
A launch is a paying customer, not a website. Aim for one real sale in the first month after registering, even a small one, because customers tell you things surveys cannot. Then fix the price, the offer or the delivery based on what you learned.
Where
The ten people from item one are the first prospects
Cost
$0
Time
30 days
Put every tax and filing deadline in a calendar
Sole proprietors report business income on the personal T1 return using form T2125; the return is due June 15 but tax owing is due April 30. Corporations file a T2 return within six months of fiscal year-end and pay within two or three months of it, plus an Annual Return to the Ontario Business Registry. HST returns are annual by default. If you owe more than $3,000 in tax this year and also owed more than $3,000 in either of the previous two years, the CRA will expect quarterly instalments. Business name registrations renew every five years.
Where
Your calendar, today
Cost
$0
Time
Twenty minutes

By business type

Extra steps by business type

The list above applies to everyone. These are the additions that catch people out in specific kinds of business.

Home-based
- Confirm home-occupation zoning: client visits, employees, signage, storage and parking are all commonly limited
- Tell your home insurer; a standard policy usually excludes business use and business inventory
- You can deduct the business-use share of home expenses on form T2125; if you're registered for HST you may also claim input tax credits on that share. Keep the calculation with your records
Food and drink
- Notify your local public health unit before opening and expect an inspection
- At least one certified food handler on site during operating hours (home-based businesses preparing only low-risk foods are exempt from food-handler certification)
- Low-risk foods (most baked goods, jams, candy) may be prepared in a home kitchen and sold; higher-risk foods need an inspected premises
- Farmers' markets and pop-ups often have their own vendor permits
Skilled trades and construction
- Compulsory trades (electrical, plumbing, HVAC, automotive and others) require certification or registration with Skilled Trades Ontario
- Electrical contracting requires a Licensed Electrical Contractor licence from the Electrical Safety Authority
- WSIB coverage is mandatory in construction even for an independent operator with no employees
- New home builders need a Home Construction Regulatory Authority licence
Online and e-commerce
- Once registered for HST, charge the rate of the province the customer is in, not Ontario's, under the place-of-supply rules
- A privacy policy that meets PIPEDA if you collect any personal information, which every checkout does
- Marketing emails and texts need consent under Canada's Anti-Spam Legislation
- Marketplace platforms may collect and remit sales tax for you; confirm rather than assume
Hiring your first person
- CRA payroll account before the first pay date; remit deductions on the assigned schedule
- WSIB registration within 10 days
- Ontario Employment Standards: minimum wage, hours of work, vacation pay, public holidays, and the mandatory Employment Standards poster
- Mandatory worker and supervisor health and safety awareness training under the Occupational Health and Safety Act

Keep in one folder

Documents you will end up with

Keep these in one folder. Banks, landlords, clients and grant panels ask for the same set.

The reasoning behind each step, with the full cost table and timeline, is in our guide to how to start a business in Ontario.

Government photo ID and your Social Insurance Number (for the Business Number)
Business name registration certificate, or articles of incorporation and the Initial Return
NUANS report, if you incorporated with a name
CRA Business Number confirmation, and HST number if registered
Municipal business licence, if your type needs one
Certificate of insurance
WSIB account number or clearance certificate, if applicable
Lease, or written permission to operate from the premises
Supplier and equipment quotes
The business plan and cash-flow forecast

Questions

Frequently asked questions

What is the very first thing to do when starting a business in Ontario?: Talk to ten potential customers before you register or spend anything. Registration takes an afternoon and costs $60; a business nobody wants costs a year. Once you can say who the customer is, what problem you solve, what you charge and what it costs you to deliver, the rest of this checklist is mostly paperwork.
How much does it cost to start a business in Ontario?: The government part is small: $60 to register a business name (or nothing if you trade under your own name), $300 to incorporate in Ontario or $200 federally, and $0 for the Business Number and HST account. Insurance, a municipal licence if you need one, equipment and your first months of expenses are where real money goes. Figures are those published at the time of writing; the Ontario Business Registry page is the authority.
Do I have to register anything to start a small business in Ontario?: Only in specific cases. A sole proprietor trading under their own legal name, with no employees and under $30,000 in annual taxable sales, does not have to register a business name or an HST account. Using a business name, hiring someone, or passing the HST threshold each makes a registration mandatory. Municipal licences depend on your business type regardless.
How long does the whole checklist take?: The filings are fast: name registration and incorporation are usually same or next business day online, and the CRA Business Number is immediate. The slow parts are the customer conversations in item one and any municipal inspection. Most service businesses go from idea to first sale in four to eight weeks.
Do I need a lawyer or an accountant?: Not for most of the list; name registration, the Business Number, HST and municipal licensing are designed to be self-serve. An accountant is worth an hour before you choose a structure and before your first tax return, and a lawyer is worth paying for shareholder agreements, leases and anything with real liability exposure. Small Business Enterprise Centres offer free advice on everything else.
Is this checklist official or legal advice?: No. It is general guidance to help you track the real steps, not legal, tax or financial advice. Requirements vary by business type and municipality, so confirm specifics with the Ontario Business Registry, your municipal office or a qualified professional. Each item names where to confirm it.
How is this different from the business plan checklist?: This one covers the legal, licensing and administrative steps to operate in Ontario. The business plan checklist covers what a lender, grant panel or competition judge expects to see in a written plan. Most founders need both, usually in this order, and item fourteen on this list is where they meet.

Checked against the source

Sources

Checked 5 September 2026. Fees change; the official page always wins over this one. How we research and correct guides is described in our editorial standards.

Starting a business in Ontario: the 17-step checklist

Before you register

Talk to ten potential customers

Choose a business structure

Choose a name and search the registry

Legal and registration

Register the business name, or file articles of incorporation

Get a CRA Business Number

Register for HST when you need to, or earlier if it pays

Open a payroll account before the first pay date, if you will pay anyone

Licences, permits and insurance

Check zoning, licences and permits with your municipality

Confirm industry certifications and inspections

Arrange insurance

Register with WSIB within 10 days of hiring, or if you are an independent operator in construction

Money and operations

Open a business bank account

Set up bookkeeping and a receipts habit

Write a plan with a 12-month cash-flow forecast

Line up financing and free support

Launch

Make a first sale within 30 days

Put every tax and filing deadline in a calendar

Extra steps by business type

Home-based

Food and drink

Skilled trades and construction

Online and e-commerce

Hiring your first person

Documents you will end up with

Frequently asked questions

Sources

Working through the list? Enter while you do.

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