Canadian Market Entry: Key Considerations

Canada continues to experience a number of new entrants to its retail market and of retailers that are expanding their businesses throughout the country. Whether expanding into or throughout Canada by way of acquisition, e-commerce or bricks and mortar (or a combination), retailers will be faced with a number of business and legal considerations.

Tax and Corporate Structure Considerations

Consider tax and corporate law implications. Tax and corporate considerations include: (i) determining whether to operate as a branch or a subsidiary, (ii) the type of entity and jurisdiction (in the event of a subsidiary or new Canadian entity), (iii) ensuring compliance with Canadian registration requirements such as extra-provincial registrations, business number registration, goods and services tax, harmonized sales tax and provincial sales tax registrations, worker's compensation registrations and, in certain provinces, employer health tax registration, (iv) abiding by