Every province sets its own rules for home kitchens. Pick yours to see what you can sell, where you can sell it, and what goes on the label, in plain language with flowcharts.
Low-risk, shelf-stable foods only. Anything that needs the fridge (meat, dairy fillings, cheesecake) needs a commercial kitchen and permit everywhere.
| Province | Farmers' markets | From home | Online | To stores | Permit / inspection | Home-kitchen statement |
|---|---|---|---|---|---|---|
| British Columbia | Yes, no permit | Permit needed | Permit needed | Permit needed | Permit route only | Required (booth sign) |
| Alberta | Yes | Yes | Yes, within AB | No | No permit or routine inspection | Required + “Not for resale” |
| Saskatchewan | Yes | Yes (check city) | Yes | Yes, resellers only | No routine inspection; SHA may visit | Required, 12-pt text |
| Manitoba | Under market's permit | No | No | No | Market holds the permit | Not set |
| Ontario | Yes | Yes | Yes | Ask your health unit | Notify health unit; may inspect | Recommended |
✓ allowed ! with conditions ✕ not allowed
“Registering” a food business in Canada actually means up to six different things, run by three levels of government. Here's what each one is and who needs it.
What it is: How your business legally exists, and the name it trades under. You pick a structure (sole proprietorship, partnership or corporation) and register the business name with your provincial registry.
Who needs it: Anyone trading under a name that isn't their own legal name, and every corporation. Selling as “Jane Doe” usually needs no provincial registration.
What it is: Permission from your health authority to make and sell food: a permit, a licence, a notification, or an exemption for low-risk home-made foods.
Who needs it: Every food seller is covered by the rules. Whether you need an actual permit depends on your province, what you make, and where you sell.
What it is: Your city or town's licence to run a business at your address, plus zoning rules for home-based businesses (customer visits, signage, parking).
Who needs it: Most home-based businesses, at any revenue level. Rules differ city by city.
What it is: A 9-digit Business Number (BN) identifies you to the Canada Revenue Agency. A GST/HST account lets you charge, collect and remit GST/HST.
Who needs it: You must register for GST/HST once taxable sales pass $30,000 in four consecutive calendar quarters (or in a single quarter). Corporations always get a BN.
What it is: A separate sales tax account in provinces that have their own sales tax (BC PST, Saskatchewan PST, Manitoba RST). Ontario's tax is harmonized into HST; Alberta has none.
Who needs it: Depends on the province and whether your products are taxable there. Much food is exempt, but snacks, candy and single-serve treats often aren't.
What it is: A CRA payroll account to deduct income tax, CPP and EI from wages, plus workplace injury insurance with your province's workers' compensation board.
Who needs it: Only when you hire employees, even part-time helpers.
| Sole proprietorship | General partnership | Corporation | |
|---|---|---|---|
| What it is | You and the business are the same legal person. | Two or more people own and run the business together. | A separate legal entity that owns the business; you own shares. |
| Best for | One person running a small home food business (most cottage sellers). | Co-founders sharing profits, costs and decisions. | Growing brands, investors, or anyone wanting to separate personal and business risk. |
| Personal liability | You're personally liable for debts and claims. | Each partner can be personally liable for partnership debts. | Generally limited to what you invested. |
| Income tax | Business income goes on your personal (T1) return. | Each partner reports their share on their own return. | The corporation files its own (T2) return; you pay tax on salary or dividends. |
| Must register? | Only if you use a business name. | If you use a partnership name (not just all partners' names). | Always: incorporate provincially or federally. |
Fees, rules and official links for each province.
Plain-language summaries, not legal advice. Fees and rules were checked against official sources on October 1, 2026. Rules change, so confirm with your health authority and your city before you start selling.