Operation & Maintenance
Find out more about the things to keep in mind after you open: collecting tax, renewing licences and permits, and annual inspections.
Collecting Tax
Depending on your location and the type of food you will offer, you will be required to collect provincial and/or federal taxes and remit these to the government.
- Use eTaxBC to register for a business tax account, manage your account, make payments, and file tax returns.
- The B.C. Government provides a guide to Charging and Collecting Tax.
- Restaurants Canada has compiled a guide to applying sales taxes to foodservice meals in each province. To access this information, see the Sales Taxes on Food & Beverages Guide.
- The Canada Business Network provides a guide to charging and collecting sales tax.
Need help? For more information, contact:
- For B.C. Provincial Sales Tax: The Ministry of Finance. Toll-free within Canada: 1-877-388-4440, or via email.
- For GST/HST, payroll deductions, or corporate income tax accounts: The Canada Revenue Agency at 1-800-959-5525, or visit the CRA website.
Licence and permit renewals
You will be required to renew many of your permits and licences on an annual basis. To avoid delays, it is important to renew these before they expire.
Typical renewals include:
Annual Inspections
The following inspections may occur on a scheduled or drop-in basis:
- Environmental health (food safety) inspections
- Liquor licensing inspections
- Bylaw inspections
- Fire safety inspections
