html 来自http://canadabusiness.ca/eng/blog/entry/3608/

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<p>As a freelance photographer, you may want to see how much time you wish to invest in your hobby before registering it as a business. If you operate under your own name, as a self-employed freelancer, you are not required to get a business name. However, if you choose to take on a business name, you will need to register your home-based business. Have a look at our section on <a href="http://www.canadabusiness.ca/eng/page/2730/">Registering your business</a> to see what steps to take, especially in your province or territory. <br />
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Keep in mind that most businesses in Canada need to register with Canada Revenue Agency (CRA) to get a Business Number. Registration is mandatory if your business requires a GST/HST, Payroll, Corporate income tax or Import/Export account, but you may find your photography sideline is not yet at this stage. To determine whether you need a <a href="http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rgstrng/menu-eng.html">GST/HST account</a>, a good place to start is by taking the CRA&#8217;s handy <a href="http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rgstrng/rgstr/menu-eng.html">questionnaire</a>. This becomes a factor as your photography revenues increase.<br />
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If you do decide that you are interested in starting a sole proprietorship, our section on  <a href="http://www.canadabusiness.ca/eng/125/">Starting a business</a> can be very useful. And don&#8217;t forget that the Business Information Officers at the <a href="http://www.canadabusiness.ca/eng/page/contact/">Canada Business service centre</a> in your province or territory can provide you with many useful resources.</p>

<p>Good luck with your photography.</p>

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