想开公司可以查看这个链接：

http://www.canadabusiness.ca/eng/

我这里先放弃注册公司的想法，因为要收费，费用不高，但我想用最小的成本来做小生意，尽量是免费的：

1）需要BN，可以到这里免费申请：

http://www.cra-arc.gc.ca/tx/bsnss/tpcs/bn-ne/menu-eng.html

Business Number (BN)

Your Business Number is your single account number for dealing with the federal government regarding taxes, payroll, import/export and other activities.

BN是用来处理联邦税、工资单、进出口等的。

2)  另外4个帐号

Along with registering for a business number, you can register for these program accounts:

• GST/HST (goods and services tax/harmonized sales tax)
  • If the business' physical address is in Quebec, we will offer the option to be directed to the Revenu Québec Web site or you can call them at 1-800-567-4692 to register a GST/HST program account.
• payroll
• import/export
• corporation income tax
  • This program account may be automatically created once you register a business that is a corporation.