Anyone contemplating entering the import-export business should first contact the appropriate regional office. Back to Table of Contents Business and industry must conform to zoning and bylaw regulations. Most municipalities have a planning board to designate areas within the municipality for residential, commercial, light industry, heavy industry, noxious industry, green belt or park land. Construction, reconstruction, alterations or additions to a building require approval of the designs by the building department. For details of fees and application requirements contact the building department or bylaw officer in the municipality in which the business is located.
Most municipalities require a building permit before alterations or new construction take place.
It is extremely important, therefore, that the business check zoning regulations before signing a lease, and obtain the necessary building permit before making alterations or starting new construction. Most goods and equipment used in a business, other than certain categories of production machinery and materials used in manufacturing, are taxable. Certain purchases such as food products, farm implements and children's clothing are exempt from tax. Businesses that sell taxable goods are responsible for collecting tax and remitting it on a regular basis. There is no fee for this permit.