Hi Steve, I'm new to this forum, but thought I'd try and answer this question. As far as I understand it, your best bet since we don't have LLC up here is to incorporate. You can get a corporation at the federal level if you think you'd like to do business in more than one province. Then you register your business in each province you'd like to do business in under the corporation. Alternatively you could incorporate at the provincial level if you just want to do business in one province. I have an Ontario Inc. for my 1st business and am about to incorporate federally for a real estate business, then we'll (husband & I) register in Ontario first. If we want to do business in say, Alberta, we'll register there as well but again under the federal corporation. I want as much protection and tax benefits as possible and in Canada, a corporate structure seems to be the way to go. You can get that kind of information at your local Small Business Centre. Hope that helps, Andrea