如何在安大略省开设餐馆或餐饮业务

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相信开设餐馆是很多人创业的一种选择，但对于新手来说，可能刚开始会有很多问题，特别是政府规定要求方面。为帮助有意于在餐饮界开创一番事业的读者解决相关问题，毅至国际现将加拿大政府有关如何在安省（包括Toronto多伦多、Markham万锦、Richmond Hill烈治文山等主要华人聚居区）开设餐馆的详细说明翻译成中文，同时结合自身多年来在加拿大创业经商合规咨询方面的经验，推出本期文章，希望对大家有所帮助！

Introduction 引言

There are many different kinds of restaurants and catering services. Whether you are interested in starting a café, bar, family-style restaurant or event catering business, you will be part of the food services industry.

餐厅和餐饮服务分很多种类。无论您是想开一家咖啡馆、酒吧、家庭式餐厅还是活动餐饮业务，这都是餐饮行业的一种。

Popular types of restaurants and catering businesses include:

受欢迎的餐厅和餐饮业务包括：

• Gourmet and casual dining 美食和休闲餐饮
• Fast-food and food trucks 快餐和快餐车
• Pubs, bistros and brasseries 酒吧、小酒馆和啤酒馆
• Coffee shops and cafeterias 咖啡店和咖啡厅

This guide focuses on operating an independent restaurant or catering business. For information on buying a franchise, visit the Canadian Franchise Association website or call them at 1-800-665-4232.

本文主要介绍如何经营一家独立的餐厅或餐饮业务。有关购买特许经营权的信息，请访问加拿大特许经营权协会的网站或致电1-800-665-4232，也可点此查看毅 至博客另一篇有关连锁经营的文章。

Getting started 前期准备

When you start a business there are several things to consider before you can sell your product or service. Most businesses in Ontario need to complete a minimum of three basic steps:

当您开始创业时，在您可以销售您的产品或服务之前，有几件事要考虑。安大略省的大多数企业需要完成至少三个基本步骤：

• Find out what licences and regulations apply to your type of business 了解适用于您的业务类型的许可证和法规
• Choose a business structure and register or incorporate your business 选择一种生意形式注册（关于几种生意形式的区别，可以参考毅 至 国 际的相关说明。一般来说，餐饮业务以有限公司形式运营较为合适。）
• Determine if you will need to collect and remit HST 确定您是否需要收取和申报销售税HST

Regulations 政府法规

Your business may need licences and permits from the federal, provincial and municipal levels of government. 您的业务可能需要获得联邦、省和市三级政府的许可证。

In addition to the information you will find in this guide, you can use BizPaL to find licences and regulations that may affect your business. 除了在本指南中找到的信息外，您还可以使用BizPaL工具来查找可能影响您业务的许可证和法规。

Restaurants and catering services are highly regulated in Ontario. Some common regulations that may apply to your business include: 安大略省的餐馆和餐饮服务受到高度监管，一些可能适用于您业务的常见法规包括：

Food safety and labelling 食品安全和标签

Your local health unit is the main contact for information on food safety and inspections. 您当地的卫生部门是获取食品安全和检查信息的主要联系人。

Contact your local health authority to arrange an inspection of your business location, equipment and processes and make sure your business is complying with provincial and federal legislation. 联系您当地的卫生部门，安排对您的业务地点、设备和流程进行检查，并确保您的业务符合省和联邦法律。

The following link provides contact information for local health authorities that inspect food businesses in Ontario. 以下链接提供了检查食品行业的地方卫生当局的联系信息：Local public health contacts.

You also need to follow safety standards and labelling rules if you produce, service, process or manufacture food. 如果您生产、服务、加工或制造食品，您还需要遵守安全标准和标签规定。

Canadian Food Inspection Agency (CFIA) 加拿大食品检验局

Most businesses that buy, sell, ship, process or manufacture food will have CFIA regulations to follow. 大多数购买、销售、运输、加工或制造食品的企业都需要遵守CFIA的法规。

These regulations may require you to: 这些规定可能要求您：

• Obtain a licence 获得许可证
• Keep records 保留记录
• Properly label packaged foods 正确标记包装食品

Activities that are regulated include: 受监管的活动包括：

• Importing foods for re-sale 进口食品进行再销售（进口食品需要办理安全食品证书，毅至国际提供该项服务，详情可以参考我们的另一篇文章）
• Selling food to the public, retail food sales 向公众出售食品，零售食品销售
• Shipping food products to another province or territory 向其它省份或地区运送食品产品（跨省销售一般也需要办理上面提到的安全食品证书）
• Producing, manufacturing or advertising food products 生产、制造或推广食品

Ontario Ministry of Agriculture, Food and Rural Affairs (OMAFRA) 安省农业、粮食和农村事务厅

You may have regulations or inspection standards to follow if you produce, transport or manufacture specific food products in Ontario. Regulated products include dairy, eggs, fish, meat, honey and other plant-based products. Contact the Ministry directly to find out what will apply to your business. 如果您在安省生产、运输或制造特定的食品，您可能需要遵守特殊法规或检查标准。受管制的产品包括乳制品、鸡蛋、鱼、肉、蜂蜜和其他植物性产品。您可以直接联系OMAFRA，了解相关信息。

Ontario Ministry of Health 安省卫生厅

Home-based food businesses are allowed to sell low-risk, home-prepared foods and are exempt from certain regulatory requirements, such as specified handwashing stations in food premises, compliance with commercial dishwashing requirements and food handling training certification. 以家庭为基础的食品企业可出售低风险的家庭自制食品，并可获得某些监管豁免，例如在食品经营场所设立指定的洗手台、遵守商业洗碗要求和获得食品处理培训证书等。

Low-risk food items are generally considered non-hazardous and do not require time and temperature control. Some examples of low-risk foods include: 低风险食品通常被认为是无害的，不需要时间和温度控制。低风险食物的例子包括:

• Most breads and buns (without meat, cream filling, etc.) 大多数面包和小圆面包(不含肉、奶油馅等)
• Most baked goods (with no custard) 大部分烘焙食品(不含蛋挞)
• Chocolate, hard candies and brittles 巧克力、硬糖和脆饼
• Fudge and toffees 软糖和太妃糖
• Pickles, jams and preserves 腌菜、果酱和蜜饯
• Granola, trail mix, nuts and seeds 格兰诺拉麦片、什锦果仁、坚果和种子
• Cakes (icing that doesn’t require refrigeration), brownies, muffins and cookies 蛋糕(不需要冷藏)、布朗尼、松饼和饼干
• Coffee beans and tea leaves 咖啡豆和茶叶

For more information contact your local public health unit如需了解更多信息，请联系您当地的公共卫生部门。

Municipal Regulations 市政法规

Many municipalities have licences specific to food handling or food preparation. If your municipality is not listed in BizPaL, or you are not sure what municipality your business falls under, you can contact the Association of Municipalities of Ontario (AMO) for information on what municipal regulations, licences or permits will be needed to operate your business. 许多市政当局都有专门的食品处理或生产许可证。如果您所在的城市没有在BizPaL中列出，或者您不确定您的企业属于哪个城市，您可以联系安大略省市政协会(AMO)，了解经营您的企业需要哪些市政法规、许可证或许可。

安省几个华人较多地区所在市政府有关餐饮牌照信息可以点击以下链接查看：

• Toronto多伦多：https://www.toronto.ca/services-payments/permits-licences-bylaws/restaurants-cafes-grocery-variety-and-retail-stores-selling-food/restaurants-cafes-bars-and-pubs/
• Markham万锦: https://www.markham.ca/wps/portal/home/permits-licenses-taxes/licences-registrations/business-licence/03-business-licence
• Richmond Hill烈治文山: https://www.richmondhill.ca/en/register-apply-or-pay/Register-Apply-or-Pay-Business-Licence.aspx

Tips and gratuities 员工小费

As an employer in Ontario, there are rules set out in the Employment Standards Act, 2000 (ESA) that you need to follow when handling tips and other gratuities in your workplace. Generally, you cannot withhold, make deductions from or make your employees hand over their tips or other gratuities. Find more information about your responsibilities and best practices for handling tips on the Ontario Ministry of Labour, Training and Skills Development’s website or contact the ministry directly. 作为安大略省的雇主，当您在工作场所处理小费时，您需要遵守2000年《就业标准法》(ESA)中的规定。一般来说，您不能扣留、扣减或让您的员工交出他们的小费。在安大略省劳工、培训和技能发展厅的网站上可以找到更多关于您的职责和处理小费最佳做法的信息，您也可以直接与该部门联系。

Smoke-Free Ontario 无烟规定

The Ontario government prohibits smoking in all enclosed workplaces and enclosed public places. Find out what your responsibilities are, what is required for inspections and how to get “No Smoking” signs. 安省政府禁止在所有封闭的工作场所和公共场所吸烟。此链接可以帮助您了解您的职责、有关检查的规定以及如何取得“禁止吸烟”标志。

Selling, Serving and Delivering Alcohol 销售、供应和提供酒精

If you plan on selling, serving or delivering alcoholic beverages, you will need one or all of the following: 如果您计划销售、供应或提供酒精饮料，您将需要以下一种或全部方式：

Liquor Licence  卖酒执照

You will need a liquor licence for your business if you sell or serve alcoholic beverages in an area where light meals are available. 如果您在餐馆销售或提供酒精饮料，您将需要一张卖酒执照。

Contact the Alcohol and Gaming Commission of Ontario (AGCO) 请联系安大略省酒精和赌博委员会获取相关信息。

Bring Your Own Wine (BYOW) 自带酒

The BYOW endorsement allows customers of your licensed establishment to bring unopened wine from home. If you are interested in getting a BYOW endorsement for your business, contact the AGCO. BYOW允许顾客从家里携带未开封的葡萄酒到您获得授权的场地。如果您有兴趣为您的业务申请BYOW，请联系AGCO。

Catering Endorsement 餐饮许可

Your business can get a catering endorsement from the AGCO if you wish to sell and serve liquor at catered events in an unlicensed area. 如果您想在无执照地点的餐饮活动中出售和供应酒类，您的企业可以从AGCO获得相关许可。

Liquor Delivery Services 酒类配送服务

If you are involved with the delivery of alcohol to individual consumers in Ontario, you will need to have a provincial liquor delivery service licence and meet requirements for training on handling alcohol and for record keeping. 如果您在安大略省从事向个人消费者运送酒类的工作，您将需要获得安省酒类运送服务许可证，并满足处理酒类的培训和记录要求。

Special Occasion Permit  特殊场合许可

You will need a permit to serve alcohol at special events, such as weddings or charity fundraisers. Special Occasions Permits cannot be issued for a private residence. 在特殊场合，如婚礼或慈善筹款活动，您需要特殊场合许可证才能提供酒水。特殊场合许可证不能发给私人住宅。

Maintaining High Health Standards 保持较高的健康标准

Your restaurant or catering business will be inspected and appraised, so you should strive to maintain high health standards. There are several standards that you may need to be aware of including: 您的餐厅或餐饮业务将接受检查和评估，所以您应该努力保持较高的健康标准。有几个您可能需要了解的标准包括：

• Food temperature control 食品温度控制
• Protection of food from contamination 保护食品免受污染
• Employee hygiene and hand washing 员工卫生和洗手
• Maintenance and sanitation of surfaces and equipment that come into contact with food 与食品接触的地方和设备的维护和消毒
• Maintenance and sanitation of surfaces and equipment that do not come into contact with food 不与食品接触的地方和设备的维护和消毒
• Maintenance and sanitation of washrooms 卫生间的维护和消毒
• Storage and removal of waste 垃圾的存放和清理
• Pest control 害虫防治

For further information, call your local Public Health Unit. 如需更多信息，请联系您当地的公共卫生部门。

Music licence 音乐许可证

When your business uses recorded music, you are responsible for obtaining the right licence(s) for that use. Contact Entandem for more information. 当您的餐厅或其它营业场所使用音乐时，您有责任获得该音乐的版权许可。欲了解更多信息，请联系Entandem。

Legal questions 法律问题

You can contact Pro Bono Ontario’s free legal advice hotline to enquire about getting help with your everyday civil legal needs (no family law or criminal law). The service is generally aimed at those who cannot afford a lawyer. 您可以联系安省的免费法律咨询热线1-855-255-7256，询问如何在日常民事法律方面获得帮助（不包括家庭法或刑法）。这项服务一般是针对那些不能负担律师费用的人。

Note that service is not guaranteed and you will be asked questions as part of the qualifying process, such as the amount of personal income earned by your household, your name, postal code and age range. 请注意，该服务并不提供给每个人。作为资格流程的一部分，您将被询问一些问题，如您的家庭收入，您的姓名，邮政编码和年龄范围。

You can also contact the Law Society of Ontario’s Law Society Referral Service if you have legal questions of a business nature. The service may be able to assist you in finding a lawyer or paralegal, based on your needs. 如果您有一个商业性质的法律问题，您也可以联系安大略省法律协会的推荐服务，这项服务可以帮助您根据需要找到律师或律师助理。

Taxation 税务

Depending on your location and the type of products or services being offered, federal, provincial and/or municipal business taxes may apply. 根据您所在的地区和提供的产品或服务类型，可能涉及到联邦、省和/或市营业税。有关税务的基本介绍，可以参考Eaze International另一篇博客文章。

If you sell goods and services in Ontario, you may need a business number to collect and remit the Harmonized Sales Tax (HST). Most businesses that make less than $30,000 in any 12-month period are not required to charge HST; however, you can register voluntarily and claim input tax credits. 如果您在安大略省销售商品和服务，您可能需要一个商业号码来收取和申报销售税（HST）。大多数在任何12个月内收入低于3万加币的企业都不需要收取HST费用。然而您可以自愿注册并进行申报，上面的毅 至博客文章里对此有详细介绍。

Additional tax requirements that may apply to restaurants and caterers in Ontario include: 可能适用于安省餐厅和餐饮业务的附加税收包括:

Prepared food and beverages 预制食品和饮料

The following will help you understand how to charge the Harmonized Sales Tax (HST) on prepared food and beverages. 以下内容将帮助您了解如何就预制食品和饮料征收销售税。

Coupons and gift certificates 优惠券和礼券

If you offer coupons and gift certificates, find out how to apply the HST when you sell them and when you redeem them. 如果您提供优惠券和礼物卡，当您出售它们和兑换它们时，点击前面的链接可以了解相关HST情况。

Alcoholic beverages – Beer and Wine Tax 酒精饮料-啤酒和葡萄酒税

In addition to charging HST, you need to know how much tax was collected on beer and wine products you sell to customers. Ontario manufacturers charge a special beer and wine tax to suppliers which is included in the price you pay for your inventory. If requested, you need to be able to tell your customers how much beer and wine tax was paid. 除了收取HST外，您还需要知道您卖给顾客的啤酒和葡萄酒产品收了多少税。安省制造商向供应商收取一种特殊的啤酒和葡萄酒税，这包括在您为您的库存支付的价格中。如果您的客户要求，您需要能够告诉他们支付了多少啤酒和葡萄酒税。点此链接可以了解有关啤酒和红酒税的相关情况。

Financing 资金

Grants, contributions, subsidies and loan guarantees are available from various government sources. Use Innovation Canada’s online search tool to look for programs and services that may apply to your business. 加拿大各级政府提供各种拨款、捐款、补贴和贷款担保。使用创新加拿大的在线搜索工具可以找到适用于您餐馆或餐饮业务的项目和服务。

以上虽然只是安省开设餐馆的相关资料，但其它各省如BC省、魁北克省的规定类似，都可以此作为参考。如果大家有公司注册、商标注册或安全食品证书申请方面的需要，也欢迎联系毅至国际。

最后我们想说的是，经营餐馆可能非常辛苦，特别是对创业者来说，但如果成功，回报也非常丰厚。希望本文能够帮助各位餐饮创业者打好合法经营的坚实基础，并以此获得长远发展！