Ontario / City of Toronto / Platform operator
What the company behind the app needs to register, what it must comply with once couriers are on the platform, and who in Toronto files it on your behalf.
Toronto issues no dedicated "delivery platform" licence. The operator is an ordinary corporation with CRA accounts plus statutory compliance duties. The Vehicle-for-Hire bylaw (Chapter 546) covers passenger transport only, and couriers ride on their own regular driver's licence and auto insurance.
| Item | Required | What it involves | Cost |
|---|---|---|---|
| IncorporationFederal preferred if expanding beyond Ontario | Yes | Articles, NUANS name search, share structure, minute book, registered office in Ontario. | $200 federal online / $300 Ontario |
| CRA Business Number + GST/HST account | Yes | Mandatory once revenue passes $30k. Register day one so you can claim input tax credits on app build costs. | Free |
| CRA payroll account | If staff | Only for salaried employees. Couriers paid per assignment are not on payroll but still fall under DPWRA below. | Free |
| Digital Platform Workers' Rights Act, 2022In force 1 Jul 2025, Ontario | Yes | No registration, but duties from the first courier: pay ESA minimum wage per work assignment, fixed recurring pay period and pay day, written disclosure of pay calculation within 24h of access, notice and reasons before deactivation, tips passed through, worker records kept and available for inspection. | Compliance only |
| Privacy (PIPEDA) | Yes | Privacy policy, consent, breach reporting. Customer addresses and payment data are personal information. | Legal drafting |
| Ontario Consumer Protection Act | Yes | Clear pricing and fees before checkout, refund and cancellation terms, no hidden charges. | Legal drafting |
| Payment processing | Yes | Merchant account with Stripe, Moneris or similar. PCI scope stays with the processor if you never touch card numbers. | Per-transaction |
| Commercial general liability + cyber insurance | Advised | Not mandated for the platform, but restaurants and investors will ask for it. | Quote |
| AGCO Liquor Delivery Service Licence | If alcohol | Only if the app delivers beer, wine or spirits. Staff need Smart Serve. | AGCO fee |
| Toronto Vehicle-for-Hire (Chapter 546) | No | Applies to taxis, limos and ride-hailing passengers. Goods delivery is out of scope. | n/a |
Restaurants carry their own DineSafe inspection and food licence. Couriers carry their own G or G2 licence and auto insurance. Neither is the operator's filing.
Market benchmark for a Toronto CPA: incorporation with minute book and basic registrations $1,000–2,500 flat; ongoing CPA services for a small corporation $2,500–6,000 per year.
Excludes legal drafting of terms, privacy policy and courier agreement, insurance, and the AGCO licence if alcohol is in scope. A full-service CPA package instead of the flat-fee firm raises year one to roughly $4,000–8,500.