Start · Ontario
Start a business in Ontario
Ontario is Canada’s largest small business market, with a streamlined Ontario Business Registry, no resident-director requirement, and the highest HST rate at 13%. These are the guides you’ll need.
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Choose your structure
- Sole proprietorship vs. corporation - which fits.
- Incorporate provincially in Ontario (OBCA).
- Incorporate federally - nationwide name protection.
After you register
- Get a CRA Business Number.
- Register for HST (13% in Ontario).
- Register with WSIB if you have employees in covered industries.
- Choose accounting software from day one.
Ontario-specific notes
- HST is 13% - Ontario harmonized in 2010. You only file one return for federal and provincial sales tax.
- WSIB covers most industries by default; check whether your sector is mandatory before you hire.
- Annual Return in Ontario is filed separately from your T2 corporate tax return through the Ontario Business Registry.
- EHT (Employer Health Tax) kicks in when total Ontario payroll exceeds $1 million.
- Small Business Deduction - Ontario combined CCPC rate is currently among the lower in Canada at ~12.2% on the first $500,000 of active business income.
Grants and programs
- Ontario Together Trade Fund, Digital Main Street, and Starter Company Plus through regional partners.
- Browse the grants database filtered by Ontario.
Last updated: June 4, 2026. We review this page when rules or pricing change. Spot an error?