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Just incorporated: what to set up in your first 90 days

Confirm the business number, open a corporate bank account, choose a fiscal year-end, decide on GST/HST. What a new Canadian corporation owes, and when.

By Matthew Reeves, FounderAugust 9, 2026 · 8 min read
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Quebec runs its own corporate tax regime through Revenu Québec, and Cadence doesn't currently serve Quebec. The figures below are Ontario's.

Summary

Incorporating created a second taxpayer, and most of your first 90 days follows from that one fact. Your corporation is a separate legal person that earns the income, owns the assets and pays its own tax. As such there are at least two returns a year rather than one: a T2, your corporation’s income tax return, and the T1, your own personal return. Effectively every corporation resident in Canada files a T2 for every tax year, even one where it earned nothing.1

In the first 90 days, in our view the order that matters is this:

  1. Check that your business number arrived, meaning the nine-digit number the Canada Revenue Agency (the CRA, Canada’s federal tax authority) uses to identify your corporation. Every CRA account you open later hangs off those nine digits (e.g. RC for corporate income tax, RT for GST/HST, RP for payroll). If nothing has come within 45 days of the day you incorporated, register through Business Registration Online, the CRA’s free online sign-up service.2
  2. Open a bank account and a card in the corporation’s name, and stop putting business spending anywhere else.
  3. Find out whether a province or the federal government incorporated you, which your incorporation certificate says, and put that registry’s filing dates in your calendar. Registry filings have nothing to do with the CRA, and they’re the ones new owners miss.
  4. Choose a fiscal year-end, meaning the last day of your corporation’s own annual reporting period. Your first one can’t fall more than 53 weeks after the day you incorporated.3
  5. Decide whether to register for GST/HST, the sales tax you charge your customers. Registering early lets you claim back the GST/HST on your own purchases, at the price of a return every period. It stops being a choice once sales pass $30,000 across four consecutive calendar quarters.4
  6. Leave the way you pay yourself until you have real numbers. Move money out as you need it, record every transfer as a shareholder loan, meaning money you now owe the corporation, then settle on salary or dividends before your year-end. Hold back a share of every deposit from the first invoice, and our set-aside calculator works out what that share is in your province.

One situation changes most of the advice above, and that’s working for a single client. If you provide services to one business and would look like its employee without your corporation in between, the CRA can treat your corporation as a personal services business. On $150,000 of profit that means roughly $49,500 of federal tax rather than $13,500, with almost nothing you can deduct against it. Have an accountant or a lawyer read your contract before you send the first invoice.5

The first thirty days

Nothing in the first month saves tax, and all of it is administration that gets expensive to repair later.

  • Keep the corporate account clean from day one. Mixing personal spending into it means reconstructing a year of transactions later to work out which ones were really yours.
  • Set up the minute book, the file holding your corporation’s legal records: the articles of incorporation, who owns which shares, and a directors’ resolution behind every dividend. A resolution is a short signed note from the directors, probably just you, approving the payment. Nobody bills you for skipping any of it, right up until a buyer’s lawyer asks to see three years of those records.
  • Check whether your incorporating registry wants a first filing. Where one exists, it lands inside your first 90 days.

In Ontario that first filing is the initial return, which lists your directors, and for a one-owner corporation that usually means you alone. It’s due within 60 days after the date of incorporation.6

In Prince Edward Island that first filing is a list of the corporation’s shareholders, which a non-distributing corporation (i.e. a private company like yours) files with the province’s Director of Corporations within 60 days after the date on its certificate of incorporation.6

In British Columbia, Alberta, Saskatchewan, New Brunswick, Nova Scotia and Newfoundland and Labrador there’s no separate first filing: your directors and registered office went on file with your incorporation papers, and the next registry deadline is the annual filing below.6

In Manitoba the Companies Office pages behind our figures describe only the annual return covered below and say nothing either way about a separate first filing, so we don’t state one and would ask the Companies Office directly.6

The rest of the registry work starts in year two. A federal corporation files an annual return with Corporations Canada within 60 days after each anniversary of incorporation, at $12 online, and files nothing for the year of incorporation itself. Despite the name, that annual return is a corporate-records filing with nothing to do with your T2.7

An Ontario corporation files its annual return through the Ontario Business Registry within six months of each fiscal year-end.6

A British Columbia company files an annual report with BC Registries within two months of each anniversary of its incorporation, at $43.39, and two consecutive missed reports can end in dissolution.6

An Alberta corporation files its annual return, naming its top five shareholders, through an authorized Corporate Registry service provider each year around the anniversary of incorporation. A reminder goes to the registered office a month before the anniversary, and non-filing can end in dissolution.6

A Saskatchewan corporation files its annual return with the ISC Corporate Registry, due one month after each anniversary of incorporation, so a July 15 incorporation means an August 31 due date. ISC sends a reminder at least a month ahead, a late return costs a late fee, and strike-off proceedings begin 60 days after the due date.6

A Manitoba corporation files its annual return with the Companies Office at a $65 fee. The form goes out to the address on record during the corporation’s month of incorporation and is due by the end of the following month, and two consecutive unfiled years mean dissolution.6

A New Brunswick corporation files its annual return, Form 24.3, before the end of the month following its anniversary month. The registry mails the form about 30 days ahead, but the deadline holds whether or not it arrives, and late filing can lead to dissolution.6

A Nova Scotia company renews its registration with the Registry of Joint Stock Companies every year during the anniversary month of its incorporation, paying the annual fee with it. The registry calls this filing a renewal rather than an annual return, sends a notice a month ahead, and leaves renewing on time your responsibility.6

A Prince Edward Island corporation files its annual return with the Director of Corporations within 60 days after each anniversary of incorporation, at a $30 fee, attaching an updated shareholder list if it’s non-distributing.6

A Newfoundland and Labrador company files its annual return with the Registry of Companies before the end of its registration-anniversary month each year, with a three-month filing window leading up to that deadline, at $100 for a local company with share capital. Non-filing puts the company into Not in Good Standing status, with strike-off after three years.6

Choosing a fiscal year-end

Your corporation’s tax year starts on the date it was incorporated, and you pick when the first one ends. Any date works so long as that first tax year isn’t longer than 53 weeks (371 days). You declare your choice on the first T2 you file.3 Changing it afterwards means writing to the CRA for approval, so treat that first return as the decision.8

December 31 buys you a single calendar, because your corporation’s year, your personal tax year and the slips you issue all line up. Slips are the year-end forms reporting any salary or dividends you pay yourself. What December 31 costs you is doing the year-end bookkeeping in January, alongside personal tax slips and everybody else’s year-end. A November incorporation also leaves a first tax year of two months, and a full corporate return covering almost no activity.

A quiet-month year-end instead, such as June 30, means the bookkeeping lands when you have time for it. What it costs is two calendars forever, since payroll, slips and your personal return all stay on December 31.

We’d usually recommend December 31, on the view that a missed date costs a new owner more than a suboptimal one. Two situations flip that. Incorporating late in the calendar year is one, because a year-end the following autumn uses more of the 53 weeks and buys a full first year rather than a two-month one. Holding inventory is the other, since you have to count what’s on the shelf on that date.

The dates your year-end creates

Two deadlines fall out of the date you pick, and they aren’t the same date. Your T2 is due six months after the end of the tax year, so June 30 for a December 31 year-end.9 The tax itself is due earlier, two months after year-end.

A three-month version of that payment deadline exists, and three conditions all have to hold for it. The corporation has to have been a Canadian-controlled private corporation, meaning a private company controlled by Canadian residents, throughout the year. The corporation also has to have claimed the small business deduction in the current or previous year, which taxes the first $500,000 of active business profit at 9% federally rather than the 15% applying above it. Previous-year taxable income must also stay within its business limit, with a combined test for associated corporations under common control.10

The previous-year condition needs a separate check where a brand-new corporation doesn’t have a previous year. In a first tax year we’d budget for payment two months after year-end until eligibility for the extra month is confirmed. For a December 31, 2026 year-end, that means March 1, 2027, because February 28 falls on a Sunday.11

Alberta collects its own corporate income tax rather than leaving it to the CRA, so an Alberta corporation files a separate Alberta AT1 return with Tax and Revenue Administration as well as the federal T2, on the same six-month deadline.12

In Ontario, British Columbia, Saskatchewan, Manitoba, New Brunswick, Nova Scotia, Prince Edward Island and Newfoundland and Labrador the CRA collects the province’s corporate income tax with the federal T2, so the dates above are the only ones for corporate income tax and there’s no separate provincial return to file.12

Taking money out before you’ve decided how

In our view you shouldn’t open a payroll account in your first 90 days unless you’re hiring somebody else. Payroll brings a schedule of payments to the CRA with penalties for lateness, plus Canada Pension Plan contributions twice over, since your corporation pays an employer share of 5.95% in 2026 on top of the same amount withheld from you.13 What waiting costs you is RRSP room, meaning the amount you can put into a registered retirement savings plan the following year, and a T4 slip reporting employment income. Only salary creates either, so open payroll sooner if a mortgage application is coming, since lenders typically ask for two years of T4s.

Take draws in the meantime and book every transfer to a shareholder loan account to the dollar. If the balance isn’t cleared within a year after the end of the corporation’s tax year in which it arose, the whole amount is added to your personal income. It lands in the year the money came out, not the year the deadline passes, so you end up amending a T1 you’ve already filed and paying interest from its original due date.14

How often this changes

We’d revisit all of this once a year, about two months before your year-end. Any of the following brings that forward:

  • Your sales cross $30,000, in one calendar quarter or across four of them, so registering for GST/HST stops being your choice.
  • You hire your first employee, when we’d open a payroll account before the first pay run, although the legal deadline is before your first remittance is due.15 Two provincial registrations can come with that first hire, and neither happens automatically: coverage with your province’s workers’ compensation board, and in some provinces an employer payroll tax on your total wage bill.

In Ontario the board is the Workplace Safety and Insurance Board (WSIB), and an employer in a covered industry has 10 calendar days from hiring its first employee to register. Coverage is compulsory for most industries, and optional, by application, for a short list (e.g. private day cares, travel agencies, hair salons). The payroll tax is Ontario’s Employer Health Tax, and eligible employers share its 2026 exemption of $1,000,000 across any associated group, so check your corporation’s available allocation.16

In British Columbia the board is WorkSafeBC, and coverage is legally required for employers unless exempt. We don’t state a registration window because the WorkSafeBC page our figures come from doesn’t give one, so treat registering as part of the hire itself. The payroll tax is the province’s Employer Health Tax, and it costs nothing while your British Columbia payroll for 2026 stays at or under $1,000,000.16

Alberta charges no employer payroll health tax, and its board, the Workers' Compensation Board - Alberta (WCB-Alberta), requires an employer in a mandatory industry to open an account within 15 days of hiring its first worker.16

Saskatchewan charges no employer payroll health tax, and its board, the Saskatchewan Workers' Compensation Board (WCB), gives a new employer 30 days from beginning work or hiring in the province to register. Registering late risks fines, liability for the full cost of an injury claim and up to three years of back premiums.16

Manitoba’s Health and Post Secondary Education Tax Levy is the payroll tax, and it costs nothing until your total annual payroll passes its 2026 exemption of $2,500,000. The board is the Workers Compensation Board of Manitoba, registration is mandatory across a long list of industries, and the board publishes no registration day-count, so register as part of the hire itself.16

New Brunswick charges no employer payroll health tax, and its board, WorkSafeNB, makes coverage mandatory once you usually employ three or more workers, with registration due within 15 days of those workers beginning their employment.16

Nova Scotia charges no employer payroll health tax, and its board, the Workers' Compensation Board of Nova Scotia, requires registration within 10 days of having three or more workers at the same time in a mandatory industry. Officers and directors active in the business count as workers here, even unpaid ones, so an owner plus two hires can cross that line.16

Prince Edward Island charges no employer payroll health tax, and its board, the Workers Compensation Board of PEI, expects an employer with one or more workers to register before the start of operations and to renew every year by February 28.16

Newfoundland and Labrador’s Health and Post Secondary Education Tax (payroll tax) costs nothing until your annual payroll in the province passes its $2,000,000 exemption, the threshold since 2023. The board is WorkplaceNL (Workplace Health, Safety and Compensation Commission), and its rule is a certified statement of payroll within 30 days of becoming an employer, then annually by each February 28.16

Closing thoughts

Almost none of this is clever work. Most of it is a date, a form or a bank account, and what a first year costs an owner comes from the dates rather than the decisions. Put another way, you can be roughly right on structure and still be fine, so long as somebody is running the calendar. The interesting judgment calls are easier with a year of clean books behind them (e.g. how you pay yourself, or whether a second corporation to hold the shares of this one earns its keep).

How we handle it

We set the year-end and the two dates that follow from it, open the CRA accounts you actually need, and keep the books monthly so the shareholder loan account is clean before year-end rather than reconstructed after it. A mid-year setup check covers what’s registered, what’s missing, and what the first T2 will look like. A fit and fee estimate takes a few minutes on our get started page.

Footnotes

  1. CRA, “Corporation income tax return” (page dated 2026-04-09), which requires a return for every tax year even where no tax is payable. The CRA states the rule for all resident corporations other than tax-exempt Crown corporations, Hutterite colonies and registered charities, none of which an owner-managed company will be. Returns for tax years starting after 2023 must be filed electronically, with a $1,000 penalty for non-compliance. Verified 2026-08-09. ↩

  2. CRA, “Important dates for corporations” (page dated 2026-05-05), which says confirmation of the business number and a summary of program accounts should arrive within 45 days of incorporation. Business Registration Online can be used directly where it doesn’t, and the same page carries the six-year record-keeping rule. Verified 2026-08-09. ↩

  3. CRA, “Determining your corporation’s tax year”, which sets the maximum at 53 weeks (371 days) and starts the first tax year on the date of incorporation. The year-end is declared on the first T2 filed. Under paragraph 249.1(1)(b) of the Income Tax Act a professional corporation that is a member of a partnership cannot have a fiscal period ending after the end of the calendar year in which it began, absent an alternative-method election under subsection 249.1(4), which in practice means December 31. Verified 2026-08-09. ↩ ↩2

  4. CRA, “When to register for and start charging the GST/HST”. The $30,000 test counts your worldwide taxable supplies plus those of any associated corporations across four consecutive calendar quarters (e.g. January to March, April to June, and so on). Exceeding it in a single quarter ends small-supplier status immediately, with registration required within 29 days, and exceeding it across four quarters ends the status at the end of the month after that fourth quarter. Taxi and ride-share operators must register regardless, under subsection 240(1.1) of the Excise Tax Act. Verified 2026-08-09. ↩

  5. CRA, “Obligations of a personal services business” and “Fact sheet, personal services business” (updated 2026-04-13), which states that the CRA is actively reviewing these arrangements, particularly in trucking. The test in subsection 125(7) of the Income Tax Act covers a specified shareholder, services provided to another business, employee-like facts, five or fewer full-time employees, and payments not received from an associated corporation. Deductions are restricted to the incorporated employee’s remuneration and benefits, certain selling and contract-negotiation costs, and legal costs of collecting amounts owed. The 33% federal rate is 38% under subsection 123(1), less the 10% abatement under subsection 124(1), plus the additional 5% under section 123.5, with no small business deduction and no general rate reduction, personal services business income being excluded from full rate taxable income by section 123.4. Verified 2026-08-09. ↩

  6. The first and annual registry filings described here go to the corporate registry of the incorporating province, not to the CRA. For Ontario: Ontario Ministry of Public and Business Service Delivery and Procurement (Ontario Business Registry), Ontario Business Registry - ontario.ca. Verified 2026-08-13.For British Columbia: BC Registries and Online Services (Province of British Columbia), under the Business Corporations Act, Incorporated companies – Province of British Columbia. Verified 2026-08-13.For Alberta: Government of Alberta - Corporate Registry (Service Alberta), Annual returns for corporations, cooperatives, and organizations. Verified 2026-08-13.For Saskatchewan: Information Services Corporation (ISC), Saskatchewan Corporate Registry, Maintaining a Business Corporation - Saskatchewan Corporate Registry. Verified 2026-08-13.For Manitoba: Manitoba Companies Office (Entrepreneurship Manitoba), Manitoba Business Corporations - ongoing filings (Companies Office). Verified 2026-08-13.For New Brunswick: Service New Brunswick, Corporate Registry (under the Business Corporations Act, S.N.B.), Business Corporations Act - Provincial Corporations (obligations notice, CSS-FOL-SNB-45-6001B). Verified 2026-08-13.For Nova Scotia: Registry of Joint Stock Companies (Service Nova Scotia), Renew a business or non-profit registration with Registry of Joint Stock Companies - Government of Nova Scotia. Verified 2026-08-13.For Prince Edward Island: Business Corporations Act, R.S.P.E.I. 1988, Cap. B-6.01, ss. 224, 224.1, and the Business Corporations Regulations, s. 49, Business Corporations Act (official consolidation current to June 30, 2026) and Business Corporations Regulations (official consolidation current to June 4, 2022). Verified 2026-08-13.For Newfoundland and Labrador: Registry of Companies, Government of Newfoundland and Labrador (Government Services), Annual Returns – Registry of Companies, Government Services, and the Commercial Registration Division FAQ. Verified 2026-08-13. ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9 ↩10 ↩11 ↩12 ↩13

  7. Corporations Canada, “Annual return, business corporations” and “Individuals with significant control”. No annual return is filed for the year of incorporation, and one filed before the anniversary date is rejected. Significant control means 25% or more of the voting shares or of the fair market value of all outstanding shares. Details are filed with the annual return and updated within 15 days of any change, and persistent non-filing can lead to dissolution. Verified 2026-08-09. ↩

  8. CRA, “Change of fiscal year-end” (page dated 2026-07-27), which allows a change without CRA approval only in narrow cases a new owner-managed corporation rarely sees (e.g. a wind-up, an emigration, or an acquisition of control under subsection 249(4) of the Income Tax Act). Verified 2026-08-09. ↩

  9. CRA, “When to file your corporation income tax return”, under which a tax year ending on the last day of a month is due by the last day of the sixth month after it. Verified 2026-08-09. ↩

  10. The two-month and three-month dates are the definition of “balance-due day” in subsection 248(1) of the Income Tax Act, paragraph (d), read with paragraph 157(1)(b) and CRA, “Paying your balance of corporation tax, balance-due day”. The three-month date needs a deduction claimed under section 125 in the year or the preceding year, Canadian-controlled private corporation status throughout the year, and taxable income for the preceding taxation year within the business limit for that year (or, for an associated group, combined taxable income within the combined limits). The business limit is $500,000 under subsection 125(2). The federal rates quoted are 38% under subsection 123(1), less the 10% abatement under subsection 124(1), less either the 13% general rate reduction under section 123.4 or the 19% small business deduction under paragraph 125(1.1)(c). Provincial corporate tax is charged on top of all of them. Verified 2026-08-09. ↩

  11. CRA, Balance-due day, states the general two-month deadline and the conditions for three months. The next-business-day rule moves February 28, 2027, a Sunday, to March 1. Date arithmetic and deadline rule verified 2026-09-25. Budgeting for two months is our conservative recommendation pending confirmation of first-year eligibility, not a statement that every new corporation is legally denied three months. ↩

  12. Which government collects your province’s corporate income tax decides whether a second corporate return exists at all. For Ontario: Ontario Ministry of Finance, Corporations Tax: Corporate Income Tax (ontario.ca). Verified 2026-08-13.For British Columbia: Province of British Columbia (Ministry of Finance), Corporate income tax – Province of British Columbia. Verified 2026-08-13.For Alberta: Government of Alberta - Tax and Revenue Administration (TRA), Corporate income tax - Alberta.ca (TRA). Verified 2026-08-13.For Saskatchewan: Saskatchewan Ministry of Finance (Saskatchewan eTax Services), SETS - Corporation Income Tax. Verified 2026-08-13.For Manitoba: Manitoba Finance, Corporate Income Taxes - Province of Manitoba. Verified 2026-08-13.For New Brunswick: New Brunswick Department of Finance and Treasury Board, Corporate Income Tax - Finance. Verified 2026-08-13.For Nova Scotia: Nova Scotia Department of Finance and Treasury Board (novascotia.ca), Corporate income tax rates - Government of Nova Scotia. Verified 2026-08-13.For Prince Edward Island: PEI Department of Finance and Affordability, Provincial Corporate Income Taxes | Government of Prince Edward Island. Verified 2026-08-13.For Newfoundland and Labrador: Newfoundland and Labrador Department of Finance, Corporate Income Tax – Department of Finance, Government of Newfoundland and Labrador. Verified 2026-08-13. ↩ ↩2

  13. CRA, “CPP contribution rates, maximums and exemptions” and “Second additional CPP contribution rates and maximums”, 2026 figures. The rate is 5.95% from each of employee and employer, to a maximum of $4,230.45 each, on earnings up to $74,600 after a $3,500 basic exemption. A second layer runs at 4% from each side between $74,600 and $85,000, to a maximum of $416 each. On remitting, see CRA, “Remitting source deductions, how and when to remit”. A new employer whose account has been open under 12 months, whose monthly withholding is under $1,000 and whose compliance record is clean remits quarterly on April 15, July 15, October 15 and January 15, while other small employers remit by the 15th of the following month. Late remitting penalties run from 3% to 10% depending on lateness under paragraphs 227(9)(a) and (b) of the Income Tax Act, and a director can be personally liable for unremitted amounts under section 227.1. No Employment Insurance premiums are payable on the salary of an owner controlling more than 40% of the voting shares, under paragraph 5(2)(b) of the Employment Insurance Act, and no regular benefits can be claimed either. Verified 2026-08-09. ↩

  14. Income Tax Act, subsection 15(2), which includes the loan in computing the borrower’s income for the year the loan was made, and subsection 15(2.6), which turns that inclusion off where the loan is repaid within one year after the end of the lender’s taxation year in which it arose and the repayment is not part of a series of loans and repayments. Subsection 80.4(2) imputes an interest benefit at the prescribed rate on the balance outstanding, less interest actually paid within 30 days of year-end, for periods where subsection 15(2) has not applied. Verified 2026-08-09. ↩

  15. CRA, Remitting source deductions: register before the first remittance due date. Opening the account before payday is our operational recommendation. Distinction checked 2026-09-25. ↩

  16. Where they exist, these employer registrations are provincial, separate from the CRA payroll account. For Ontario: Ontario Ministry of Finance, Employer Health Tax (EHT) - ontario.ca. Verified 2026-08-13. The $1,000,000 exemption amount is scheduled for inflation adjustment on January 1, 2029, and no 2026 changes.For British Columbia: Province of British Columbia (Ministry of Finance), Employer health tax overview – Province of British Columbia. Verified 2026-08-13. Exemption threshold of $1,000,000 and the 5.85% notch rate apply for the 2024 and later calendar years, and no changes to rates or thresholds for 2025 or 2026 are indicated on the page. EHT has applied since January 1, 2019.For Alberta: checked against the province’s own tax listings, no employer payroll health levy is listed (The Government of Alberta's exhaustive list of provincial taxes and levies at alberta.ca/taxes-levies-overview was checked and contains no employer payroll or health tax, and TRA's program list at alberta.ca/about-tra administers no such program.). Verified 2026-08-13.For Saskatchewan: checked against the province’s own tax listings, no employer payroll health levy is listed (The Ministry of Finance's complete SETS tax-program index was checked and contains no employer payroll, health, or post-secondary education tax, and no payroll-levy measure appears in the 2026-27 budget document.). Verified 2026-08-13.For Manitoba: Manitoba Finance - Taxation Division, Health and Post Secondary Education Tax Levy - Province of Manitoba. Verified 2026-08-13. Thresholds rose January 1, 2026 from $2.25 million (exemption) and $4.5 million (notch ceiling) to $2.5 million and $5.0 million, per Budget 2025 (Information Bulletin 125). For the 2025 year the old $2.25M/$4.5M thresholds applied. Employers without a permanent establishment in Manitoba for the full year must prorate the exemption/notch.For New Brunswick: checked against the province’s own tax listings, no employer payroll health levy is listed (The NB Department of Finance's departmental tax index enumeration (capital taxes, cannabis and vaping duty, gasoline/motive fuel tax, HST, corporate and personal income tax, pari-mutuel tax, real property tax and transfer tax, tobacco tax, insurance premium tax) was checked and contains no employer payroll, health, or post-secondary education tax.). Verified 2026-08-13.For Nova Scotia: checked against the province’s own tax listings, no employer payroll health levy is listed (The novascotia.ca business-taxation directory (the redirect target of the researched URL, www.novascotia.ca/programs-and-services/taxation) was checked and enumerates corporate income tax, the Corporation Capital Tax and Financial Institutions Capital Tax (financial institutions only), the non-resident deed transfer tax and various credits, with no employer payroll or health levy in the listing.). Verified 2026-08-13.For Prince Edward Island: checked against the province’s own tax listings, no employer payroll health levy is listed (The province's Tax Administration and Property Records topic directory was checked and lists only consumption taxes (Environment Tax, Retail Sales Tax, HST, Carbon Levy), fuel taxes, property taxes and real property transfer tax, with no employer health or post-secondary payroll levy (PEI's Health Tax Act in the statute book is tobacco-related legislation, not a payroll tax).). Verified 2026-08-13.For Newfoundland and Labrador: Newfoundland and Labrador Department of Finance, Health and Post Secondary Education Tax (Payroll Tax) – Department of Finance, Government of Newfoundland and Labrador. Verified 2026-08-13. Threshold increased from $1.3 million to $2 million for all employers effective January 1, 2023. No HAPSET changes announced in Budget 2026's news release. For Ontario: Workplace Safety and Insurance Board (WSIB), Do you need to register with us? - WSIB. Verified 2026-08-13.For British Columbia: WorkSafeBC, Who needs coverage? (worksafebc.com). Verified 2026-08-13.For Alberta: Workers' Compensation Board - Alberta (WCB-Alberta), Worker coverage - WCB-Alberta. Verified 2026-08-13.For Saskatchewan: Saskatchewan Workers' Compensation Board, New business registration - Saskatchewan Workers' Compensation Board. Verified 2026-08-13.For Manitoba: Workers Compensation Board of Manitoba, Register a business for WCB coverage - Workers Compensation Board of Manitoba. Verified 2026-08-13.For New Brunswick: WorkSafeNB, Employer Registration Policy 23-100. Verified 2026-08-13.For Nova Scotia: Workers' Compensation Board of Nova Scotia, Do You Need WCB Coverage for Your Business? | WCB Nova Scotia. Verified 2026-08-13.For Prince Edward Island: Workers Compensation Board of PEI, Employer Registration - Workers Compensation Board of PEI (Registration page and Employer Registration FAQ, December 2025). Verified 2026-08-13.For Newfoundland and Labrador: WorkplaceNL, with the Workplace Health, Safety and Compensation Act, 2022, SNL 2022 c W-11.1, Annual Assessment – WorkplaceNL, Register My Business – WorkplaceNL, and Workplace Health, Safety and Compensation Act, 2022 s. 123. Verified 2026-08-13. Ontario group allocation rechecked 2026-09-25 against Ontario, Associated employers. ↩ ↩2 ↩3 ↩4 ↩5 ↩6 ↩7 ↩8 ↩9

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