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COMM 1113 - HVAC


How To Start a Construction Business in Ontario from the Government of Ontario covers issues on regulation, taxation, and financing.

Starting a Business from the Government of Ontario is more general but covers topics such as incorporation, writing a business plan and securing financing.

How to Start a Business from the City of Toronto offers an array of general tools to start a small business including an Information Sheet of Professional Construction Resources.



This WSIB web page helps employers in the construction industry understand their WSIB obligations under Bill 119 Mandatory Coverage for the Construction Industry.  


Taxes and Financial Record Keeping

Checklist for new small businesses from the Canada Revenue Agency provides guidance on a number of tax considerations when starting a small business including information on Keeping records.


At the Business Grants and Financing page, the Government of Canada offers a wealth of information on financing a new business.

Balance Sheets

The Government of Canada's Financial Data Page allows you to create a report outlining typical revenue and expenses for a business in your industry.


Citing a Website

Corporation/Group/Organization's Name. (Year website was last updated/published, Month Day if given). Title of website. Retrieved Month Day,Year site was last viewed (if content is likely to change over time), from URL


World Health Organization. (2012). Data and statistics. Retrieved March 18, 2013, from

Note: As this content is likely to change over time, the date the website was viewed was included in the retrieval information.

In-Text Paraphrase

(Corporation/Group's Name, Year)

Example: (World Health Organization, 2012)

In-Text Quote

(Corporation/Group's Name, Year, Section Name section, para. Paragraph Number if more than one paragraph in section)

Example: (World Health Organization, 2012, Prevention section)

Note: When there are no visible page numbers or paragraph numbers, you may cite the section heading and the number of the paragraph in that section to identify where your quote came from. In this example there is only one paragraph under the specific heading, so no paragraph number is needed.