19(1)
Re: Licences or Permits for Setting up a Corporation
24(1)
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, KlA OL5 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.
Yours truly,
for DirectorReorganizations and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch