How to Start a Cemetery and Crematory in Toronto
This page is a practical, step-by-step guide to starting a cemetery and crematory business in Toronto. You’ll get a clear overview of the eight requirements, plus the permits and costs you’ll need to plan for as you move from idea to operation. We break down the process into manageable steps and provide a realistic startup timeline, so you can build a respectful, compliant facility without unnecessary delays.
We’ll walk you through the eight essential requirements and how to navigate them in Toronto and under NAICS 812220 (Cemeteries and Crematories): 1) business registration, 2) municipal zoning and site approval, 3) site planning and environmental permits, 4) health, safety and waste-management compliance, 5) licensing for crematories, 6) capital costs and funding strategies, 7) facility design, equipment and staffing needs, 8) a practical timeline with milestones. You’ll also see typical costs and lead times for permit approvals.
Toronto’s diverse population, steady demand for dignified end-of-life services, and a clear regulatory framework make this a strong place to launch your cemetery and crematory.
Requirements Overview
The most critical requirement for operating a cemeteries and crematories business in Toronto is Occupational Health and Safety Act Compliance. This is a legal non-negotiable foundation: you must have a proper safety program, staff training, hazard assessments, and ongoing adherence to the Act before you can operate. Without full OHS compliance, you cannot legally run the business, and penalties can be severe. Start by putting safety first—clear policies, documented procedures, and regular safety training for every employee.
Next, there are mandatory operational requirements that focus on health, safety, and permits. Ensure you have Workplace Safety and Insurance Board (WSIB) coverage for all workers, and comply with Employment Standards so that wages, hours, and working conditions meet provincial rules. You’ll also need to obtain the appropriate municipal and provincial permissions to operate, including a City of Toronto business licence. In addition, verify any Ontario requirements related to naming and registration for your business to proceed smoothly.
For Business Registration and Tax, you’ll want to handle registrations that keep the books straight. Obtain a Business Number (BN) from the Canada Revenue Agency, which serves as your core business ID for federal programs. If your expected revenue requires it, register for GST/HST. If you hire employees, set up payroll deductions registrations. Also register your trade name or business name with ServiceOntario (Ontario Business Name Registration) so your business is properly named in public records.
If you’d like, I can turn these into a simple step-by-step plan with concrete next steps and a realistic timeline. You’ve got this—start with the safety foundation, then layer on registrations and licenses, and you’ll be on solid ground to operate in Toronto.
Detailed Requirements
Here are the specific requirements for starting a cemeteries and crematories in Toronto:
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Business Number (BN) Registration RequiredA 9-digit Business Number is required for most businesses operating in Canada. It is used to interact with the Canada Revenue Agency and other federal programs. Required for GST/HST, payroll, corporation income tax, and import/export accounts. Register FREE online through Business Registration Online (BRO) at canada.ca. Takes 15-30 minutes. As of November 3, 2025, online registration is MANDATORY for new BNs - phone registration no longer available. You'll need: business name, address, owner SIN, business type, and start date. BN (9-digit number) issued INSTANTLY online. Available 21 hours/day, 7 days/week (closed 3-6am ET for maintenance).
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Business Licence RequiredGeneral business licence required to operate a business in City of Toronto. Apply to City of Toronto for Business Licence: 1. Determine business category 2. Complete business licence application 3. Submit required documents (ID, lease, zoning confirmation) 4. Pay application and annual fees 5. Await approval and receive licence Contact City of Toronto Business Licensing for specific requirements. Home-based businesses may have different requirements. Annual renewal required.
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Ontario Business Name Registration (ServiceOntario) RequiredBusinesses in Ontario operating under a name other than the owner's legal name must register with Ontario Business Registry through ServiceOntario. This includes sole proprietorships, partnerships, and business names for corporations. Registration provides legal protection for the business name within Ontario and is required for banking, licensing, and business operations. Registration can be completed online through Ontario Business Registry. Business name registrations must be renewed every 5 years. Register business name with Ontario Business Registry: 1. Search Ontario Business Registry (free) for name availability 2. Consider NUANS name report ($25) for thorough search 3. Register online through Ontario Business Registry 4. Pay registration fee ($60 for sole proprietorship/partnership) 5. Receive 9-digit Ontario Business Identification Number (BIN) 6. Registration valid for 5 years 7. Renew before expiry
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Occupational Health and Safety Act Compliance RequiredAll Ontario workplaces must comply with the Occupational Health and Safety Act to ensure safe working conditions. Requirements include workplace safety policies, training, hazard assessments, and incident reporting. No registration - compliance law. Must post OHSA in workplace. JHSC required for 20+ workers (or 6+ in designated industries). Nov 2025: New administrative penalty scheme, defibrillator reimbursement. Telework now covered. Fines: up to $500K individuals, $1.5M corporations. 27 regulations under OHSA. Must conduct safety audits, maintain training records. Contact: 1-877-202-0008.
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Employment Standards Compliance ConditionalApplies if you have employees. Covers minimum wage, hours of work, vacation pay, public holidays, termination notice, etc. All Ontario employers must comply with the Employment Standards Act, covering minimum wage, hours of work, overtime, vacation, termination, severance, and other workplace rights. No registration required - compliance-based requirement. Follow Employment Standards Act (ESA) for minimum wage, hours of work, overtime, vacation, leaves, and termination. Post ESA poster in workplace (free download from ontario.ca). Keep employment records for 3 years. NEW for 2025: Employers with 25+ staff must provide written employment info to new hires by July 1, 2025. Job postings must include salary ranges by Jan 1, 2026. Call 1-800-531-5551 for help.
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GST/HST Registration ConditionalRequired if annual taxable revenue exceeds $30,000 (small supplier threshold). Taxi/ride-share drivers must register regardless of revenue. Businesses with gross revenues over $30,000 in any single quarter or over four consecutive quarters must register for, collect, and remit GST/HST. Small suppliers (under $30,000) may register voluntarily. Register FREE online through Business Registration Online (BRO) when your revenue exceeds $30,000 in any 4 consecutive quarters (small supplier threshold). Takes 15-30 minutes. You MUST register within 29 days of exceeding threshold and start charging GST/HST immediately on the sale that made you exceed it. Need your BN (or get one simultaneously). As of Nov 3, 2025, online registration is mandatory. Voluntary registration available anytime for input tax credits.
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Payroll Deductions Registration ConditionalRequired if you pay salaries, wages, or other remuneration to employees. Must register before first pay period. Required if you have employees. You must withhold Canada Pension Plan (CPP), Employment Insurance (EI), and income tax from employee wages and remit to CRA. Register FREE online through Business Registration Online (BRO) when you hire your first employee. Takes 15-20 minutes. You'll need your Business Number (BN) or can get one simultaneously. Payroll account (RP) added to your BN instantly. Register BEFORE your first pay date. Required to deduct CPP, EI, and income tax from employee wages. For 2025: CPP rate 5.95%, EI employee rate $1.66/$100 insurable earnings.
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WSIB Registration and Coverage ConditionalRequired within 10 days of hiring first employee, including family members and subcontractors. Workplace Safety and Insurance Board (WSIB) registration is mandatory for most Ontario businesses with employees. Provides compensation and support for workplace injuries and illnesses. Sole proprietors and partners can apply for optional coverage. Register FREE online at wsib.ca in 15-20 minutes. MANDATORY for most Ontario employers within 10 calendar days of hiring first worker. You'll need: CRA Business Number, payroll estimate, business activity description, owner/director info. Account number issued INSTANTLY online. Construction industry has expanded compulsory coverage. Premium rates vary by industry classification. Must display WSIB safety poster in workplace.
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