Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
XXX
Re: Licences or Permits for Setting up a Corporation XXX
This is in reply to your letter of July 26, 1991 which was forwarded to this Division for reply.
We are enclosing copies of the T2 Corporation Tax Guide and the Instalment Guide which outline the requirements for filing Income Tax Returns for corporations and the determination of any instalment payments which must be made on behalf of the corporation.
You will also be required to withhold tax, Canada Pension Plan and Unemployment Insurance payments on any salaries and wages paid to employees of the company. The Ottawa District Taxation Office at 360 Lisgar Street can provide you with a payroll number and the appropriate tables for such withholdings.
We regret we cannot provide you with details on any permits or licences which you might require in carrying on your proposed business. We would suggest you contact Revenue Canada, Customs and Excise, Connaught Building, MacKenzie Ave., Ottawa, Ontario, K1A 0L5 to determine your responsibilities for collecting the goods and services tax (GST) on the services you propose to provide in Canada.
You may also wish to contact the jurisdiction under which you are proposing to incorporate your business (Federal or Provincial) to determine any requirements which they may have in connection with your business. In addition, a license or permit may also be required in the city or municipality where you propose to set up your business.
We regret we cannot provide you with all the information you require and trust our comments will be helpful to you.
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1991
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1991
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