TABLE OF CONTENTS

1. Overview
2. Programs and Services for Aboriginal Businesses
3. Financing
4. Regulations
5. Taxation
6. Other Resources

1. Overview

Aboriginal business owners are a growing segment of Canadian entrepreneurs. This Info-Guide provides information on a variety of resources for Aboriginal entrepreneurs; including tax and employment information, financing, as well as on various associations and online publications. The information provided in this guide is intended to help Aboriginal entrepreneurs to establish and grow their businesses.

For regulatory or legal questions, it may be useful to contact a lawyer that deals with business regulations through the Law Society of Upper Canada's Lawyer Referral Service.

For further information:
call 1-800-268-8326
visit the website: Law Society of Upper Canada's Lawyer Referral Service

2. Programs and Services for Aboriginal Businesses

Aboriginal Business Canada (ABC)

Thousands of Aboriginal entrepreneurs got their start or expanded their operations with help from ABC. First Nations, Métis and Inuit businesses and financial institutions have also established services and developed and strengthened their networks to create a driving force in the economy of Canada's First Peoples.

ABC is an Indian and Northern Affairs Canada program which promotes the growth of commerce as one means towards economic self-sufficiency for Aboriginal people.

Canadian Status Indians and Non-Status Indians, Métis and Inuit entrepreneurs are eligible for this program, as are corporations, partnerships, associations, and other entities that are majority-owned or controlled by Aboriginal peoples.

For eligible applicants, ABC provides financial assistance, information, resource materials and referrals to other possible sources of financing or business support.

ABC also works in partnership with Aboriginal financial and business institutions, and with a range of other agencies, boards, and departments, on initiatives that are helping to strengthen business skills and promote greater awareness of Aboriginal business achievement.

In this way, ABC is working towards the shared goal of an inclusive and prosperous economy for all Canadians.

Where and How to Apply

Interested persons should begin by contacting the nearest ABC regional office to discuss their project with an officer. They will be asked to complete a Statement of Intent that the department will use to determine if proceeding to a full business plan is appropriate. The following factors are taken into consideration:

• amount of client equity;
• management experience;
• markets;
• viability/profitability; and
• other sources of financing.

For further information:
please call 613-954-4064
visit the website: Aboriginal Business Canada
see the document Aboriginal Business Canada

Aboriginal Workforce Participation Initiative - AWPI: AWPI Employer Toolkit

The Aboriginal Workforce Participation Initiative (AWPI) is a national initiative designed to help employers recruit, retain and promote Aboriginal employees. The AWPI Employer Toolkit has been designed to help employers:

• increase their awareness and understanding of issues related to Aboriginal employment;
• identify models, tools and resources that can enhance their skills related to the employment of Aboriginal peoples;
• find those models, tools and resources more easily.

For further information:
please call 416-973-6234 or 819-994-5924
visit the website: Aboriginal Workforce Participation Initiative

Aboriginal Canada Portal

The Aboriginal Canada Portal is a single window to First Nations, Inuit and Métis online resources, contacts, information, and government programs and services in Canada.

For further information:please call 1-888-399-0111
visit the website: Aboriginal Canada Portal

Internship Program with Innovative Small and Medium Enterprises

The program provides financial assistance to innovative Canadian small and medium enterprises (SMEs) for the hiring of post-secondary graduates to work on innovation projects in these firms.

For further information:
visit the website:Internship Program with Innovative Small and Medium-sized Enterprises (SMEs)

E-Spirit National Aboriginal Youth Business Plan Competition

The BDC sponsors an Internet-based national Aboriginal Youth Business Plan Competition with online modules, mentoring and business plan template for Aboriginal youth in Grades 10-12.

For further information:
visit the website: E-Spirit National Aboriginal Youth Business Plan Competition

Building Environmental Aboriginal Human Resources - BEAHR Internship Program

BEAHR matches Canadian employers in the environment sector with Aboriginal graduates, while offering up to $8 000 in wage subsidies.

For further information:
visit the website:BEAHR

First Nations and Inuit Youth Work Experience Program

The program through the provision of wage subsidies will expose youth to a variety of career options.

For further information:
visit the website:First Nations and Inuit Youth Work Experience Program

3. Financing

Access to capital is one of the most challenging aspects of business ownership for any entrepreneur. There are a variety of programs and organizations that can help Aboriginal business owners secure start-up financing as well as development capital. Below are some of the programs and services available to Aboriginal business owners.

Financing for Starting a Business Info-Guide

This document is designed to help you navigate through the federal and provincial government programs available to individuals starting a business in Ontario.

For further information:
see the document Financing for Starting a Business Info-Guide

Financing for Established Businesses Info-Guide

This Info-Guide provides an overview of some of the main financing options for individuals operating a business in Ontario, including programs offered or supported by the government.

For further information:
see the document Financing for Established Businesses Info-Guide

Grants, Subsidies and Contributions Info-Guide

This Info-Guide provides an overview of grants, subsidies and contributions potentially available for businesses in Ontario, including programs offered or supported by the governments of Canada and Ontario.

For further information:
see the document Grants, Subsidies and Contributions Info-Guide

Aboriginal Financial Institutions

Aboriginal Business Canada and the Aboriginal business community have worked together to create a network of loan corporations, structured as non-governmental financial institutions, initially capitalized by Industry Canada, but owned and controlled by Aboriginal people. These "Aboriginal Capital Corporations" concentrate on providing developmental loans, to small and medium size organizations which are not yet ready to secure business loans from banks.

For further information
visit the website: Aboriginal Financial Institutions

Growth Capital for Aboriginal Business

BDC's Growth Capital for Aboriginal Business increases access to capital for Aboriginal entrepreneurs wanting to expand an existing business or start a new one, on or off a reserve in Canada.

This product is suitable for entrepreneurs:

• with a commercially viable business proposal;
• with an acceptable level of management expertise;
• demonstrating financial commitment;
• willing to take part in a mentorship program; and
• operating on or off reserve in all areas of Canada.

For further information:
please call 1-877-232-2269
visit the website: Growth Capital for Aboriginal Business
see the document Growth Capital for Aboriginal Business

Aboriginal Procurement Strategy

The Aboriginal Procurement Strategy (CAPS) is an initiative aimed at promoting Aboriginal business development through the procurement process at the Canadian International Development Agency (CIDA). Aboriginal suppliers (organizations and individuals) are eligible. The Aboriginal Procurement Strategy consists of the following three key elements:

• The Aboriginal Supplier Incentive. This will provide Aboriginal organizations and individuals with opportunities to participate in programs and projects financed by CIDA's aid budget.
• Voluntary Set-Asides. Set-asides will restrict the bidding process for certain operating requirements at CIDA to Aboriginal suppliers.
• Information Sessions. CIDA will use a variety of means to inform its staff, existing suppliers, and Aboriginal suppliers about CAPS.

Note: The first step is to register your business on the Aboriginal Business Directory (ABD) by visiting the Aboriginal Business Directory database.

You may also wish to read the section on Federal Government Business Opportunities below.

For further information:
please call 1-800-331-5018
visit the websites:
CIDA'S Aboriginal Procurement Strategy
Aboriginal Business Directory
see these documents:
CIDA's Aboriginal Procurement Strategy (CAPS)
Aboriginal Business Directory

Funding for the Arts and Cultural Industries

Grants, Subsidies and Contributions - Arts and Media

This Info-Guide provides an overview of grant and subsidy programs potentially available for businesses in Ontario involved in arts and media, including programs offered or supported by the governments of Canada and Ontario.

For further information:
see the document Grants, Subsidies and Contributions - Arts and Media

There are programs available through the Canadian Heritage and the Arts and Cultural Industries Promotion Division of the Foreign Affairs Canada (FAC) to support various activities in this area.

For information on culture related funding programs:please call (Canada Council for the Arts) 1-800-263-5588 or 613-566-4414
visit the website: Aboriginal Arts Office

please call (Canada Heritage) 1-866-811-0055 or 416-954-0395
visit the website: Financial Support Programs

please call (Department of Foreign Affairs and International Trade) 1-888-757-7752
visit the website: Arts and Cultural Industries

National Aboriginal Capital Corporation Association (NACCA)

NACCA is present throughout Canada, providing its market areas with a wide range of small business assistance including business loans.

For further information:
visit the website: National Aboriginal Capital Corporation Association (NACCA)

Federal Government Business Opportunities

The federal government launched the Procurement Strategy for Aboriginal Business (PSAB) to help Aboriginal firms do more contracting with all the federal departments and agencies. The PSAB is open to all Aboriginal businesses. To be considered an Aboriginal business, a firm must meet the following criteria:

• at least 51% of the firm is owned and controlled by Aboriginal people, and
• at least one third of the firm's employees, if it has six or more full-time staff, must be Aboriginal.

Note: The first step is to register your business on the Aboriginal Business Directory (ABD) by visiting the Aboriginal Business Directory database or call 1-800-328-6189 for more information.

You may also wish to read the section on Aboriginal Procurement Strategy above.

For further information:
visit the websites:
Procurement Strategy for Aboriginal Business
Aboriginal Business Directory
see the documents
CIDA's Aboriginal Procurement Strategy (CAPS)
Aboriginal Business Directory

4. Regulations

Depending on what your product or service you are supplying, different regulations will apply. Below are some basic governmental regulations that apply to all businesses in Ontario.

Business Regulations Info-Guide

This document will assist you in navigating federal, provincial and municipal regulations that apply to a number of industries and businesses in Ontario.

For further information:
see the document Business Regulations Info-Guide

Business Licences

The Business Licences document is designed to provide general business licensing information for a number of specific industries and is best used as a starting point when researching regulations.

For further information:
see the document Business Licences

5. Taxation

Dealing with Business Taxes

All businesses must be aware of the various taxes that may apply to their product or service. Depending on the type and location of products or services being offered, federal, provincial and/or municipal business taxes may apply. For information specific to your organization you should consult an accountant or financial professional.

For further information:
See the Taxation Info-Guide

Other Resources:
Ontario Ministry of Revenue: 1-866-668-8297
Small Business Tax Help (MOR)

Canada Revenue Agency: 1-800-959-5525
Canada Revenue Agency (CRA)

GST/HST and Indians - Canada Revenue Agency (CRA)

Under section 87 of the Indian Act, the personal property of an Indian or Indian band situated on a reserve and their interests in reserve lands are not subject to tax. The application of the GST/HST is consistent with the provisions of that Act. Find out if the tax exemptions are applicable to your business income. A list of potential income sources with explanations is also available.

For further information:
please call: 1-800-959-5525
visit the websites:
Aboriginal Peoples
Information for Status Indians - Business income
Indian Act Exemption for Employment Income Guidelines

As of July 1st, 2010 the Ontario Retail Sales Tax has been combined with the federal Goods and Services Tax (GST) to create the Harmonized Sales Tax (HST).  Contact the Canada Revenue Agency for information on how this program will be affected.

The First Nation Tax Commission (FNTC)

The First Nation Tax Commission (FNTC) will be a statute-based institution which will succeed the Indian Taxation Advisory Board (ITAB). Its goal will be to protect the integrity of the First Nation property tax system, thereby increasing its value to First Nations and taxpayers.

For further information:
visit the website: First Nations Tax Commission

Canadian Bankers Association (CBA)

The Canadian Bankers Association (CBA) offer a publication entitled Understanding the Regulatory Environment for On-Reserve Lending.

For further information:
please call: 1-800-263-0231
visit the website:Understanding the Regulatory Environment for On-Reserve Lending

6. Other Resources

CMCH - Housing Quality Matters

A comprehensive series of information and training sessions having the objective of enhancing skills and knowledge with respect to housing quality. It reaches all audiences involved with or impacted by housing and who can influence the quality and durability of housing e.g. Chief and Council; housing department staff; inspectors, builders and renovators and home occupants. CMHC is also supporting the development of Aboriginal trainers to deliver the suite of sessions. The development and delivery of this initiative is supported by Health Canada, Natural Resources Canada and Indian and Northern Affairs Canada.

For further information:
visit the website: Housing Quality Matters

Aboriginal Community Capital Grants Program

This program invests in the development of facilities that provide Aboriginal community services and encourage business activity. These facilities foster healthy lifestyles and skills development, especially among Aboriginal children and youth.

Projects involving construction, acquisition, renovation and expansion of community, friendship and small business centres, and feasibility studies leading to the development of each, are all eligible.

For further information:
visit the website: Aboriginal Community Capital Grants Program

Aboriginal Peoples Survey

Statistics Canada maintains files from 1991 that provide a social and economic profile of Aboriginal people. Topics include: data by Aboriginal group (i.e. North American Indian, Métis and Inuit); data for Aboriginal persons living both on and off Indian reserves and settlements; data about Aboriginal people which describe the demographic breakdown, household, labour force, employment, education, disability, housing conditions and participation in traditional activities.

For further information:
please call 1-800-263-1136
visit the website:Aboriginal Peoples Survey (APS)

Native Investment and Trade Association

Native Investment and Trade Association has Aboriginal business directories for each region as well as the document called The Road Less Travelled: Aboriginal Entrepreneurs Building Economic Independence for the New Millennium.

For further information:
please call: 1-800-337-7743
visit the website:Native Investment and Trade Association

Canadian Council for Aboriginal Business

Canadian Council for Aboriginal Business connects Aboriginal and non-Aboriginal people and companies with the opportunities they require to achieve personal and business success.

For further information:
please call: 416-961-8663
visit the website:Canadian Council for Aboriginal Business

Websites of Interest

Chiefs of Ontario

Assembly of First Nations

Indian and Northern Affairs Canada (INAC)

Ontario Ministry of Aboriginal Affairs

Aboriginal Communities Connectivity Profiles - Ontario

First Nations Statistics (FNS)

CANDO

First Nations Finance Authority

Capital for Aboriginal Prosperity and Entrepreneurship (CAPE)

Related Reading

• Business Guides

Need more information?

Click: Canada Business
Call: The Business Info Line, a collaboration between ServiceOntario and Industry Canada, at 1-888-745-8888
Visit: Find a Community Partner Location near you

DISCLAIMERS

Information contained in this document is of a general nature only and is not intended to constitute advice for any specific situation. Users concerned about the reliability of the information should consult directly with the source, or seek legal counsel.

Some of the organizations listed above are not subject to the federal Official Languages Act or the French Language Services Act of Ontario. Their services may not be available in both official languages.