{"id":"ca","country":"ca","kind":"country","name":{"en":"Canada","local":"Canada"},"languages":["en","fr"],"currency":"CAD","symbol":"$","fxPerUsd":1.4,"cities":{"T1":"Toronto","T2":"London, Ontario","T3":"Owen Sound, Ontario"},"basket":{"teaCup":2.5,"simpleMeal":18,"haircutMen":30,"milkLitre":1.63,"breadLoaf":3.5,"unskilledDayWage":143.6,"minWageMonthly":3111,"shopRentSqftMonth":{"T1":5.4,"T2":1.9,"T3":1.2},"electricityCommercialKwh":0.19,"lpgCommercialCylinder":30,"petrolLitre":1.72},"tax":{"salesTax":"GST 5% federal; HST 13% in Ontario, 14% in Nova Scotia, 15% in NB/NL/PEI; GST 5% + PST 7% in BC and 6% in Saskatchewan; GST + QST 9.975% in Quebec; GST only (5%) in Alberta and the territories. Basic groceries zero-rated.","smallBizThreshold":"Small supplier: GST/HST registration required once taxable sales exceed $30,000 in four consecutive quarters; voluntary below. Quick Method available up to $400,000.","localLevies":"Employer CPP 5.95% (to $74,600) + CPP2 4%; EI 1.4× employee rate (2.282%); provincial workers' comp (WSIB in Ontario); Ontario Employer Health Tax exempt below $1M payroll; municipal property tax passed through in rent (TMI)"},"licences":[{"name":"Ontario business name registration (sole proprietorship/partnership)","fee":"$60 for 5 years via Ontario Business Registry","authority":"Ontario Ministry of Public and Business Service Delivery","source":"https://www.ontario.ca/page/register-business-name-ontario"},{"name":"Ontario incorporation","fee":"$300 online (Articles of Incorporation)","authority":"Ontario Business Registry","source":"https://www.ontario.ca/page/starting-corporation"},{"name":"Federal incorporation","fee":"$200 online + extra-provincial registration in the operating province","authority":"Corporations Canada (ISED)","source":"https://ised-isde.canada.ca/site/corporations-canada/en/fees"},{"name":"Certified food handler on premises (Ontario Reg. 493/17)","fee":"About $50–$100 for a one-day/online course and exam","authority":"Local public health unit","source":"https://www.ontario.ca/laws/regulation/170493"},{"name":"Toronto mobile food vending (food truck) licence","fee":"Est. about $5,000+/yr including vehicle, permit and right-of-way fees","authority":"City of Toronto Municipal Licensing & Standards","source":"https://www.toronto.ca/services-payments/permits-licences-bylaws/food-trucks/"},{"name":"GST/HST account (Business Number)","fee":"Free from CRA","authority":"Canada Revenue Agency","source":"https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-registration/register.html"}],"festivals":[{"name":"Remembrance Day","dates2026_27":"11 Nov 2026","effect":"statutory holiday in most provinces (not Ontario statutory); ceremonies"},{"name":"Black Friday / Christmas season","dates2026_27":"27 Nov – 24 Dec 2026","effect":"retail and gift peak; Christmas markets"},{"name":"Christmas and Boxing Day","dates2026_27":"25–26 Dec 2026","effect":"most retail closed 25 Dec (Ontario Retail Business Holidays Act); Boxing Day sales peak"},{"name":"Family Day (ON, AB, BC, SK, NB)","dates2026_27":"15 Feb 2027","effect":"long weekend; family outings, ski and dining up"},{"name":"Easter / Good Friday","dates2026_27":"26–29 Mar 2027","effect":"Good Friday statutory holiday; retail closed in Ontario"},{"name":"Victoria Day","dates2026_27":"24 May 2027","effect":"start of patio, garden and cottage season"},{"name":"Saint-Jean-Baptiste (Quebec)","dates2026_27":"24 Jun 2027","effect":"Quebec national holiday; festivals and outdoor food demand"},{"name":"Canada Day","dates2026_27":"1 Jul 2027","effect":"events and fireworks; food trucks and stalls busy"},{"name":"Thanksgiving","dates2026_27":"11 Oct 2027","effect":"statutory holiday; bakery and turkey demand up"}],"seasons":[{"months":"Dec–Mar","what":"Long cold winter: snow and ice cut foot traffic; outdoor vending largely stops; heating costs high"},{"months":"May–Sep","what":"Patio and festival season: food trucks, ice cream, tourism and cottage-country trade peak"},{"months":"Jun–Sep","what":"Wildfire season: smoke days in the West and Ontario/Quebec cut outdoor trade"}],"payments":{"digitalShare":"Cards and Interac debit dominate; cash about 10% of transactions by number (Payments Canada, 2024 data)","credit":"Credit cards universal; Interac debit has low flat fees; tipping 15–20% in restaurants and common at counters"},"notes":"Canada is run province by province: minimum wage, employment standards, sales tax (HST vs GST+PST), food-premises rules, workers' comp and holidays are provincial, while CPP/EI payroll deductions and GST are federal. Ontario is the baseline here ($17.95 minimum wage from 1 Oct 2026, 13% HST). The $30,000 GST small-supplier threshold is low, so most real businesses charge tax. Winter is the defining operating fact: outdoor trade collapses from December to March and snow, ice storms and heating drive costs. Customers pay by tap and Interac debit, and tipping is expected in food service. Quebec adds French-language rules (Bill 96) and its own pension and sales tax.","regions":[{"id":"ca-ontario","name":"Ontario","why":"baseline: $17.95 minimum wage, 13% HST, Retail Business Holidays Act closures, certified food handler rule, Toronto food-truck licence costs"},{"id":"ca-quebec","name":"Quebec","why":"French-language signage and service rules (Bill 96), QST 9.975%, QPP instead of CPP, lower EI rate, separate holidays (24 Jun)"},{"id":"ca-british-columbia","name":"British Columbia","why":"GST + 7% PST collected separately, high Vancouver rents, CPI-indexed minimum wage among Canada's highest, wildfire and atmospheric-river flood risk"},{"id":"ca-alberta","name":"Alberta","why":"no provincial sales tax (5% GST only), $15 minimum wage unchanged since 2018, cheapest gasoline (about 157¢/L), oil-economy demand swings"},{"id":"ca-nova-scotia","name":"Nova Scotia (Atlantic)","why":"HST 14% (15% in NB/NL/PEI), highest fuel prices (over 219¢/L in PEI/NL), smaller seasonal tourist markets"},{"id":"ca-manitoba","name":"Manitoba","why":"GST + 7% RST, lowest commercial power (Manitoba Hydro), severe winter"}],"factors":[{"id":"P01","cat":"Wages","name":"Ontario general minimum wage","value":"$17.95/hour from 1 Oct 2026 (up from $17.60, CPI +1.9%); student $16.90","role":"HV","source":"https://hicksmorley.com/2026/04/01/ontario-minimum-wage-to-increase-october-1-2026/","estimate":false},{"id":"P02","cat":"Wages","name":"Federal minimum wage","value":"$18.15/hour from 1 Apr 2026 (federally regulated sectors only)","role":"HV","source":"https://www.canada.ca/en/employment-social-development/news/2026/03/government-of-canada-raises-the-federal-minimum-wage.html","estimate":false},{"id":"P03","cat":"Wages","name":"Unskilled day wage (basket)","value":"$143.60 ($17.95 × 8 h)","role":"HV","source":"Derived from P01","estimate":false},{"id":"P04","cat":"Wages","name":"Minimum monthly wage, full-time (basket)","value":"$3,111 ($17.95 × 40 h × 52 / 12)","role":"HV","source":"Derived from P01","estimate":false},{"id":"P05","cat":"Wages","name":"Typical shop/café helper pay","value":"$18–$20/hour in Ontario cities (Toronto $19–$22)","role":"HV","source":"Est.: entry retail and food-service postings cluster $0.50–$3 above minimum in 2025–26","estimate":true},{"id":"P06","cat":"Payroll","name":"CPP employer contribution 2026","value":"5.95% on earnings $3,500–$74,600 (max $4,230.45) + CPP2 4% on $74,600–$85,000; Quebec QPP 6.30%","role":"HV","source":"https://www.payworks.ca/resources/downloads/2026-canadian-payroll-guide","estimate":false},{"id":"P07","cat":"Payroll","name":"EI employer premium 2026","value":"Employee 1.63% to $68,900 insurable earnings; employer 1.4× = 2.282% (max $1,572.30/employee)","role":"HV","source":"https://www.payworks.ca/resources/downloads/2026-canadian-payroll-guide","estimate":false},{"id":"P08","cat":"Payroll","name":"Workers' comp (WSIB) and vacation pay","value":"WSIB premiums about $1–$2.50 per $100 payroll for retail/restaurants; 4% vacation pay (2 weeks) mandatory in Ontario; Employer Health Tax exempt under $1M payroll","role":"HV","source":"https://www.ontario.ca/document/employer-health-tax-eht","estimate":true},{"id":"P09","cat":"Rent","name":"Shop rent, T1 (Toronto neighbourhood retail)","value":"$5.4/sq ft/month (about $45/sq ft/yr net + $20 TMI)","role":"HV","source":"Est.: Toronto street-retail listings typically $35–$60 net plus $15–$25 TMI per sq ft/yr outside prime Bloor-Yorkville/Queen West","estimate":true},{"id":"P10","cat":"Rent","name":"Shop rent, T2 (London, ON plaza)","value":"$1.9/sq ft/month (about $14 net + $9 TMI per sq ft/yr)","role":"HV","source":"Est.: mid-size Ontario plaza listings typically $12–$20 net + $8–$12 TMI","estimate":true},{"id":"P11","cat":"Rent","name":"Shop rent, T3 (small-town main street)","value":"$1.2/sq ft/month (about $12–$16/sq ft/yr gross)","role":"HV","source":"Est.: small-town Ontario storefront listings","estimate":true},{"id":"P12","cat":"Energy","name":"Electricity, Ontario small business (RPP)","value":"Commodity from 1 Nov 2026: TOU 9.1¢ off-peak / 14.6¢ mid / 18.9¢ on-peak; Ontario Electricity Rebate cut 23.5%→15.7%; all-in with delivery and regulatory charges about $0.19/kWh","role":"HV","source":"https://www.insauga.com/electricity-prices-and-hours-change-soon-across-ontario/","estimate":true},{"id":"P13","cat":"Energy","name":"Gasoline, Ontario","value":"About $1.72/L (Oct 2026); Alberta 157.3¢, PEI/NL over 219¢; federal excise relief of 10¢/L extended to 31 Jan 2027","role":"HV","source":"https://dailyhive.com/toronto/canadians-save-money-gas-national-fuel-day (Ontario value estimated between the cited provincial range)","estimate":true},{"id":"P14","cat":"Energy","name":"Propane cylinder (basket LPG equivalent)","value":"About $30 for a 20 lb (9 kg) tank exchange/refill","role":"HV","source":"Est.: Ontario tank-exchange prices were $25–$30 in 2025; propane follows crude upward in 2026","estimate":true},{"id":"P15","cat":"Prices","name":"Takeaway coffee/tea (basket teaCup)","value":"$2.50 medium coffee or tea at a Tim Hortons-type chain (latte $5–$6)","role":"HV","source":"Est.: Tim Hortons medium brewed coffee about $2.20–$2.50 in Ontario 2025–26","estimate":true},{"id":"P16","cat":"Prices","name":"Cheap meal (basket simpleMeal)","value":"$18 fast-food combo or diner meal incl. 13% HST","role":"HV","source":"Est.: fast-food combos $13–$16 before tax in 2025–26","estimate":true},{"id":"P17","cat":"Prices","name":"Men's haircut (basket)","value":"$30 at a barber in a mid-size Ontario city","role":"HV","source":"Est.: barber price lists $25–$35 in 2025–26","estimate":true},{"id":"P18","cat":"Prices","name":"Milk and bread (basket)","value":"Milk about $1.63/L (4 L bag about $6.50 in Ontario, supply-managed price); bread loaf $3.50","role":"HV","source":"Est.: Statistics Canada monthly average retail prices table 18-10-0245-01 (https://www150.statcan.gc.ca/t1/tbl1/en/tv.action?pid=1810024501) ran about $6.3 per 4 L and $3.4–$3.6 per 675 g loaf in 2025","estimate":true},{"id":"P19","cat":"Registration","name":"Sole proprietorship vs corporation","value":"Sole prop: business name $60 (Ontario, 5 yrs), profits taxed as personal income. Corporation: $300 Ontario or $200 federal; small business tax rate about 12.2% combined (9% federal + 3.2% Ontario) on first $500,000 active income","role":"PD","source":"https://www.ontario.ca/page/starting-corporation ; https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-tax-rates.html","estimate":false},{"id":"P20","cat":"Tax","name":"GST/HST small supplier threshold","value":"$30,000 of taxable supplies in four consecutive calendar quarters","role":"PD","source":"https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/gst-hst-registration/register.html","estimate":false},{"id":"P21","cat":"Tax","name":"Sales tax rates by province","value":"ON HST 13%; NS 14%; NB/NL/PEI 15%; BC 5%+7%; SK 5%+6%; MB 5%+7%; QC 5%+9.975%; AB 5%","role":"HV","source":"https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/charge-collect-which-rate/calculator.html","estimate":false},{"id":"P22","cat":"Tax","name":"Food zero-rating","value":"Basic groceries zero-rated; restaurant meals, snacks, soft drinks and hot prepared food taxable","role":"HV","source":"https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/gi-064.html","estimate":false},{"id":"P23","cat":"Licences","name":"Food handler certification (Ontario)","value":"At least one certified food handler or supervisor on site during every operating hour (O. Reg 493/17); course about $50–$100","role":"HV","source":"https://www.ontario.ca/laws/regulation/170493","estimate":false},{"id":"P24","cat":"Licences","name":"Food truck licensing","value":"Municipal licence plus public health inspection, propane/fire (TSSA) inspection; Toronto all-in about $5,000+/yr; smaller cities $300–$1,500","role":"PD","source":"https://www.toronto.ca/services-payments/permits-licences-bylaws/food-trucks/","estimate":true},{"id":"P25","cat":"Licences","name":"Alcohol licensing (Ontario)","value":"AGCO liquor sales licence (about $800 for 2 years for new premises) and Smart Serve training for staff; beer, wine and spirits now sold in convenience stores since 2024","role":"PD","source":"https://www.agco.ca/en/alcohol/licences-and-permits/liquor-sales-licence","estimate":true},{"id":"P26","cat":"Payments","name":"Card processing fees","value":"Square Canada 2.65% in person (Interac 0.75–2.65% by plan); credit surcharging allowed up to 2.4% since Oct 2022, banned in Quebec; Code of Conduct for the Payment Card Industry","role":"PD","source":"https://squareup.com/ca/en/pricing","estimate":false},{"id":"P27","cat":"Payments","name":"Cash share of payments","value":"Cash about 10% of transactions by number; Interac debit and contactless dominant","role":"HV","source":"https://www.payments.ca/canadian-payment-methods-and-trends-report-2025","estimate":false},{"id":"P28","cat":"Payments","name":"Tipping","value":"15–20% at sit-down restaurants; tip prompts at counters; Ontario bans employers keeping tips","role":"HV","source":"https://www.ontario.ca/document/your-guide-employment-standards-act-0/tips-and-other-gratuities","estimate":false},{"id":"P29","cat":"Finance","name":"Small business loans","value":"Canada Small Business Financing Program (government-guaranteed bank loans up to $1.15M); Futurpreneur up to $75,000 for founders aged 18–39","role":"PD","source":"https://ised-isde.canada.ca/site/canada-small-business-financing-program/en ; https://www.futurpreneur.ca/","estimate":false},{"id":"P30","cat":"Calendar","name":"Statutory holidays (Ontario)","value":"9 public holidays with premium pay (1.5×) if worked; Retail Business Holidays Act forces most retail closed on them","role":"HV","source":"https://www.ontario.ca/document/your-guide-employment-standards-act-0/public-holidays","estimate":false},{"id":"P31","cat":"Rules","name":"Quebec French-language rules","value":"Bill 96: signage and commercial communication must be predominantly French; service to customers in French; fines for non-compliance","role":"HV","source":"https://www.oqlf.gouv.qc.ca/english/charter/index.html","estimate":false},{"id":"P32","cat":"Rules","name":"Supply-managed food costs","value":"Dairy, eggs and poultry prices set by supply management, so milk/cheese inputs cost more than in the US","role":"HV","source":"https://agriculture.canada.ca/en/sector/animal-industry/supply-management","estimate":false},{"id":"P33","cat":"Demographics","name":"Income per head","value":"GDP per capita about $78,000 CAD; median after-tax household income about $75,000","role":"HV","source":"Est.: Statistics Canada national accounts and Canadian Income Survey 2023, grown about 3%/yr","estimate":true},{"id":"P34","cat":"Demographics","name":"Urbanisation and language","value":"About 82% urban; English 75%, French 21% first official language (Quebec about 77% French)","role":"HV","source":"https://www12.statcan.gc.ca/census-recensement/2021/as-sa/98-200-x/2021014/98-200-x2021014-eng.cfm","estimate":false},{"id":"P35","cat":"Climate","name":"Winter seasonality","value":"Outdoor vending and patios mostly closed Nov/Dec–Apr in Ontario; snow clearing and heating add costs; summer is the earning season for seasonal businesses","role":"HV","source":"https://climate.weather.gc.ca/climate_normals/index_e.html","estimate":true},{"id":"P36","cat":"Risk","name":"Ice storm / blizzard","value":"1–4 day closures and power cuts (e.g. Ontario ice storm, Mar–Apr 2025)","role":"RE","source":"https://www.canada.ca/en/environment-climate-change/services/weather-health.html","estimate":false},{"id":"P37","cat":"Risk","name":"Wildfire smoke","value":"Smoke days (Jun–Sep) empty patios and outdoor markets; evacuations in BC/AB/northern ON/QC","role":"RE","source":"https://cwfis.cfs.nrcan.gc.ca/","estimate":false},{"id":"P38","cat":"Risk","name":"Fuel price spike","value":"National average jumped from $1.27/L (Jan 2026) to about $1.98/L (Apr 2026) in the oil shock","role":"RE","source":"https://www.finder.com/ca/research/canadian-gas-prices","estimate":false},{"id":"P39","cat":"Risk","name":"US tariff and trade-war shock","value":"2025–26 US tariffs and Canadian counter-tariffs raised costs for imported equipment and some foods and hit border-town demand","role":"RE","source":"Est.: Canada imposed counter-tariffs on US goods in 2025; impact varies by product","estimate":true},{"id":"P40","cat":"Risk","name":"Postal or transport strike","value":"Canada Post and port/rail strikes (2024–25) disrupted parcel delivery and supply for small online sellers","role":"RE","source":"Est.: recurring labour disputes at Canada Post (Nov–Dec 2024, 2025) and ports","estimate":true},{"id":"P41","cat":"Businesses","name":"Most-searched small-business types","value":"Food truck, coffee shop, cleaning business, bakery/home bakery, landscaping/snow removal, daycare, barbershop/salon, vending machines, convenience store, catering","role":"HV","source":"Est.: recurring Canadian 'how to start a ... business' searches and Futurpreneur guides","estimate":true}]}