This is for anyone about to start a business in New Brunswick, Canada, and especially anyone about to sign a lease for their business in Saint John, NB. Most guides are a flat checklist written from outside the province: register a name, get a tax number, open a bank account, good luck. The items are right. The order is the problem, because some of these steps cost real money if you do them before the one that should have come first.

So here is the actual process in the exact order you'd follow. Including the local step most guides leave out, which also happens to be the expensive one.

The steps

1. Check the zoning for your address.

2. Choose a structure: sole proprietorship, partnership or corporation.

3. Register your business name or get incorporated with Service New Brunswick.

4. Get a Business Number from the Canada Revenue Agency (CRA).

5. Check if you need to register for HST yet.

6. Find the licences and permits that apply to your type of business.

7. Set up business insurance, a business bank account and bookkeeping.

8. Make sure people can find you: Google Business Profile first, then a website, then social media.

9. Talk to the local support organizations before you spend any money on things they might already be able to fund.

1. Check zoning before you sign anything

Every other step on this list can be fixed by spending a few hundred dollars, if you get it wrong. This step, however, can’t be reversed. If you sign a three-year lease on a business unit and then find out your type of business isn't permitted at that address, you're paying rent on a space you can't open.

This unfortunately happens more than you think, since nobody is aware of what to look out for before buying/leasing a business space. A landlord usually leases you the space, Service New Brunswick then registers your name, the CRA then gives you a tax number. None of them check whether the city allows a bakery, a daycare or an auto shop at that specific address that you’ve leased/bought.

In Saint John, NB, the people who do know are at the One-Stop Development Shop, on the ground floor of City Hall at 15 Market Square. It's the city's single counter for planning, building permits and development approvals. And you can call them on 506-658-4455 or visit their website. Give them the address and tell them exactly what you plan to do there. Then ask the following questions:

• Is this use permitted under the current zoning for this address?

• Does it need a change of use permit even if the last tenant was also a business?

• Is the building in a heritage conservation area? Since much of uptown is, that would affect what you can do with signage and the exterior.

• Will the sign need its own permit?

• Will the renovations I'm planning need a building permit?

The second question is what usually catches people. A space that was a retail shop doesn't automatically work as a restaurant or a clinic. And this approval takes time that you'll be paying rent through.

Two practical points. Get the answer in writing or by email, at the least. And if you're already negotiating a lease, ask for it to be conditional on getting the approvals you need. A reasonable landlord will agree, and one who doesn't, is probably telling you something.

This applies to all home-based businesses too. Running a business from your house has its own zoning rules about clients, signage and employees, so make the same call.

Outside Saint John, NB, the principle is identical and the office is different. Fredericton, Moncton, Rothesay and Quispamsis each handle planning either through its own department or a regional service commission; ask which applies to your address. Other rural areas and towns of New Brunswick, Canada go through their regional service commission.

2. Choose your structure

There are three realistic options, and the choice decides what you file in step 3.

Sole proprietorship. You and the business are legally the same thing. Income goes on your personal tax return. This means that there is no separate filing, and you're personally on the hook for the business's debts. It's the cheapest and simplest way to start.

Here's the part most guides skip: if you operate under your own name, you may not need to register anything with the province at all. The registration requirement in New Brunswick, Canada applies to people using a business name other than their own. "Jane Arsenault" doing bookkeeping is just Jane. "Harbour Bookkeeping" is a business name and has to be registered.

Partnership. Two or more people in business together, each personally liable for the whole thing, including what the other partner does. Partnerships do have to be registered. Get a written partnership agreement before you start, while everyone still likes each other.

Corporation. A separate legal entity that owns the business. Your personal assets are generally protected from its debts, and there can be tax advantages once you're earning more than you need to live on. The cost is paperwork: a separate corporate tax return every year, an annual filing with the province, and proper records.

Our opinion: if you're testing an idea with low risk and modest revenue, start as a sole proprietor and incorporate when the numbers justify it. If your work carries real liability, involves a partner, or needs outside investment, incorporate from the start. Step 7 has the actual annual cost of a corporation, which is the number this decision should turn on.

3. Register or Incorporate

Both happen through the Corporate Registry at Service New Brunswick and both can be done online.

To register a business in New Brunswick, Canada as a sole proprietor using a business name, or as a partnership, you first need a NUANS name search report covering the Atlantic region. That's a separate report you buy from a search provider, and it shows whether your name conflicts with one that’s already in use. Then you file the following:

Fees are from Service New Brunswick's Corporate Registry fee schedule and include the $12 Royal Gazette publication charge.

The five-year renewal is the one people generally miss. Business name registration in NB expires five years after it was registered, and renewing it is your responsibility. If it lapses, the Registrar has the power to cancel it. So, put the date in your calendar on the day you register.

One limit worth knowing: registering a name isn't the same as owning it. It records that you're using the name in the province. It doesn't give you any sort of trademark rights or stop someone in another province from using it.

If you incorporate in New Brunswick, Canada, the name search and filing work similarly, but you're also filing articles that set out your share structure and directors. You can do this yourself for a simple one-owner company. If there's more than one shareholder, it’s worth paying a lawyer. Remember, a badly drafted share structure costs far more to fix than to set up properly. So give it the attention it needs in the start.

4. Get a CRA Business Number

The Business Number (BN) is a nine-digit identifier the CRA uses for everything it does with your business. On its own it does nothing but what matters are the program accounts attached to it: HST, payroll (if you hire anyone), corporate income tax if you incorporate your business and an import-export account (if you bring goods across the border).

It comes after registering your business because the two systems are linked. Service New Brunswick's forms ask for your BN, and registering or incorporating through its online service will usually get you one if you don't have it yet. Otherwise, you can get one directly from the CRA online or by phone, which is free.

A sole proprietor working under their own name, with no employees and no HST account, doesn't need a BN at all. You report the income on your personal return.

5. HST: when you actually need it

The HST rate in New Brunswick, Canada is 15%. Whether you must charge it depends on whether the CRA considers you a small supplier.

You're a small supplier, and HST registration is optional, as long as your taxable revenue stays at $30,000 or less. The detail that trips people up is how that's measured. It isn't a calendar year. It's any four consecutive calendar quarters, and there are two ways to cross the line:

• In a single quarter. If you pass $30,000 inside one calendar quarter, you stop being a small supplier immediately. You must charge HST on the sale that put you over.

• Across four quarters. If your total over the last four consecutive quarters passes $30,000, you stop being a small supplier at the end of the month after the quarter you crossed in.

So, a business that opens in September and bills $10,000 a quarter doesn't get a fresh start in January. It crosses the threshold the following summer. And this is revenue, not profit.

Should you register early? Often, yes. Once registered you can claim back the HST you pay on business expenses, which matters in a startup year full of equipment and fit-out costs. If your customers are other businesses, they claim the HST back anyway, so charging it costs you nothing. If you sell to the public, registering early makes you 15% more expensive than an unregistered competitor, so there's a case for waiting until you have to.

Either way, track revenue by quarter from day one. The CRA expects you to notice when you cross, and HST you should have charged and didn't come out of your own pocket.

The CRA's own page on when to register and start charging walks through all the tests you need.

6. Licences and permits

There's no single list because it depends entirely on what you do. A restaurant needs a food premises licence from the province and a liquor licence if it serves alcohol. Trades need the right certification. A daycare, a taxi, a salon and a contractor each answer to a different regulator.

The tool for this is BizPaL, a free government service. You enter your location and business type, and it returns the federal, provincial and municipal permits that may apply. Treat the result as a starting list to confirm, not a final answer.

On the municipal side, Saint John, NB doesn't list a general business licence just to operate. What the city does control is zoning, building & occupancy and signage. It also licenses specific activities: the Sidewalk Vendor License and the Hawkers & Peddlers License for mobile vendors and vendor trucks. That's one more reason step 1 comes first: the conversation about your address is also where you find out what the city needs from you.

If you'll have employees, look at WorkSafeNB as well. Employers with three or more workers generally have to register for workers' compensation coverage.

7. Insurance, Banking, Bookkeeping

Insurance. At minimum, general liability. Add professional liability if you give advice, and commercial property if you have a premises or equipment. Most commercial leases require proof of insurance before you get the keys, so start this as soon as your business address is settled. Talk to a broker rather than buying online. They'll know what your landlord's lease demands.

Banking. Open a separate business account, even as a sole proprietor. Mixing personal and business money makes tax time miserable. The bank will ask for your registration or incorporation documents, which is why this comes after step 3.

Bookkeeping. Pick a system on day one and keep every receipt. It's also how you'll know when you're approaching the HST threshold.

Now the number that feeds back into step 2. A corporation in New Brunswick, Canada costs $262 to set up, and then every year it needs an annual return filed with Service New Brunswick ($60 online) and a corporate tax return. The return is the real cost. Most owners pay an accountant for the year-end and corporate filing, and for a small company that typically runs from roughly $1,000 to $2,500 a year. A sole proprietor has none of that. So, the honest test for incorporating is whether the liability protection and tax planning are worth that much to you each year. For plenty of businesses they are. In year one of a side business, they often aren't.

8. Getting found

Once you're legal, the next problem is that nobody knows you exist.

Start with a Google Business Profile. It's free, and when someone nearby searches for what you do, the map results show up above everything else. Fill it in completely: categories, hours, service area, photos. Then ask your first customers for reviews while the job is fresh.

The website comes second. It doesn't need to be big. It needs to load fast, say plainly what you do and where, and make it easy to call or book.

This is our end of things: we build websites and set up Google profiles for businesses in Saint John, NB. But the order holds whoever does it. Google Profile first, website second, and then jump to social media. Neither one of these comes before the zoning call.

9. Local support

Talk to these before you spend your own money. Several fund or advise on things you'd otherwise pay for.

• Opportunities NB: the province's business development agency, and the place to start for provincial programs and advice.

• ACOA: the federal agency for Atlantic Canada, with funding programs for businesses that are starting or growing.

• Futurpreneur: startup loans paired with a mentor, for founders aged 18 to 39.

• The Saint John Region Chamber of Commerce: networking, advocacy and group benefit plans for members.

• Envision Saint John: the regional growth agency for Saint John, NB, with programs and introductions for new businesses.

Frequently asked questions

How much does it cost to register a business in New Brunswick, Canada?

$112 to register a business name or partnership, plus the cost of a NUANS name search. Renewal is $62 every five years. Incorporating online costs $262.

Do I need to register if I'm self-employed under my own name?

Generally not with the province. The requirement applies when you use a business name other than your own. You still report the income to the CRA, and the HST rules still apply to you.

When is HST registration required in New Brunswick, Canada?

Once your taxable revenue passes $30,000, either in a single calendar quarter or across four consecutive quarters. Below that it's optional.

Do I need a business licence in Saint John, NB?

The city doesn't list a general one, only specific ones like the Sidewalk Vendor License and the Hawkers and Peddlers License. What you need depends on your location and activity: zoning, occupancy, signage and any industry licences. Call the One-Stop Development Shop on 506-658-4455 with your address.

How long does it all take?

Registration and the tax accounts take days. Zoning approvals, renovations and industry licences are what take weeks or months, which is why they come first.