如何在安大略省開設餐館或餐飲業務

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相信開設餐館是很多人創業的一種選擇，但對於新手來說，可能剛開始會有很多問題，特別是政府規定要求方面。為幫助有意於在餐飲界開創一番事業的讀者解決相關問題，毅至國際現將加拿大政府有關如何在安省（包括Toronto多倫多、Markham萬錦、Richmond Hill烈治文山等主要華人聚居區）開設餐館的詳細說明翻譯成中文，同時結合自身多年來在加拿大創業經商合規諮詢方面的經驗，推出本期文章，希望對大家有所幫助！

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.

餐廳和餐飲服務分很多種類。無論您是想開一家咖啡館、酒吧、家庭式餐廳還是活動餐飲業務，這都是餐飲行業的一種。

Popular types of restaurants and catering businesses include:

受歡迎的餐廳和餐飲業務包括：

• Gourmet and casual dining 美食和休閑餐飲
• Fast-food and food trucks 快餐和快餐車
• Pubs, bistros and brasseries 酒吧、小酒館和啤酒館
• Coffee shops and cafeterias 咖啡店和咖啡廳

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.

本文主要介紹如何經營一家獨立的餐廳或餐飲業務。有關購買特許經營權的信息，請訪問加拿大特許經營權協會的網站或致電1-800-665-4232，也可點此查看毅 至博客另一篇有關連鎖經營的文章。

Getting started 前期準備

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:

當您開始創業時，在您可以銷售您的產品或服務之前，有幾件事要考慮。安大略省的大多數企業需要完成至少三個基本步驟：

• Find out what licences and regulations apply to your type of business 了解適用於您的業務類型的許可證和法規
• Choose a business structure and register or incorporate your business 選擇一種生意形式註冊（關於幾種生意形式的區別，可以參考毅 至 國 際的相關說明。一般來說，餐飲業務以有限公司形式運營較為合適。）
• Determine if you will need to collect and remit HST 確定您是否需要收取和申報銷售稅HST

Regulations 政府法規

Your business may need licences and permits from the federal, provincial and municipal levels of government. 您的業務可能需要獲得聯邦、省和市三級政府的許可證。

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，您還可以使用BizPaL工具來查找可能影響您業務的許可證和法規。

Restaurants and catering services are highly regulated in Ontario. Some common regulations that may apply to your business include: 安大略省的餐館和餐飲服務受到高度監管，一些可能適用於您業務的常見法規包括：

Food safety and labelling 食品安全和標籤

Your local health unit is the main contact for information on food safety and inspections. 您當地的衛生部門是獲取食品安全和檢查信息的主要聯繫人。

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. 聯繫您當地的衛生部門，安排對您的業務地點、設備和流程進行檢查，並確保您的業務符合省和聯邦法律。

The following link provides contact information for local health authorities that inspect food businesses in Ontario. 以下鏈接提供了檢查食品行業的地方衛生當局的聯繫信息：Local public health contacts.

You also need to follow safety standards and labelling rules if you produce, service, process or manufacture food. 如果您生產、服務、加工或製造食品，您還需要遵守安全標準和標籤規定。

Canadian Food Inspection Agency (CFIA) 加拿大食品檢驗局

Most businesses that buy, sell, ship, process or manufacture food will have CFIA regulations to follow. 大多數購買、銷售、運輸、加工或製造食品的企業都需要遵守CFIA的法規。

These regulations may require you to: 這些規定可能要求您：

• Obtain a licence 獲得許可證
• Keep records 保留記錄
• Properly label packaged foods 正確標記包裝食品

Activities that are regulated include: 受監管的活動包括：

• Importing foods for re-sale 進口食品進行再銷售（進口食品需要辦理安全食品證書，毅至國際提供該項服務，詳情可以參考我們的另一篇文章）
• Selling food to the public, retail food sales 向公眾出售食品，零售食品銷售
• Shipping food products to another province or territory 向其它省份或地區運送食品產品（跨省銷售一般也需要辦理上面提到的安全食品證書）
• Producing, manufacturing or advertising food products 生產、製造或推廣食品

Ontario Ministry of Agriculture, Food and Rural Affairs (OMAFRA) 安省農業、糧食和農村事務廳

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. 如果您在安省生產、運輸或製造特定的食品，您可能需要遵守特殊法規或檢查標準。受管制的產品包括乳製品、雞蛋、魚、肉、蜂蜜和其他植物性產品。您可以直接聯繫OMAFRA，了解相關信息。

Ontario Ministry of Health 安省衛生廳

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. 以家庭為基礎的食品企業可出售低風險的家庭自製食品，並可獲得某些監管豁免，例如在食品經營場所設立指定的洗手台、遵守商業洗碗要求和獲得食品處理培訓證書等。

Low-risk food items are generally considered non-hazardous and do not require time and temperature control. Some examples of low-risk foods include: 低風險食品通常被認為是無害的，不需要時間和溫度控制。低風險食物的例子包括:

• Most breads and buns (without meat, cream filling, etc.) 大多數麵包和小圓麵包(不含肉、奶油餡等)
• Most baked goods (with no custard) 大部分烘焙食品(不含蛋撻)
• Chocolate, hard candies and brittles 巧克力、硬糖和脆餅
• Fudge and toffees 軟糖和太妃糖
• Pickles, jams and preserves 腌菜、果醬和蜜餞
• Granola, trail mix, nuts and seeds 格蘭諾拉麥片、什錦果仁、堅果和種子
• Cakes (icing that doesn’t require refrigeration), brownies, muffins and cookies 蛋糕(不需要冷藏)、布朗尼、鬆餅和餅乾
• Coffee beans and tea leaves 咖啡豆和茶葉

For more information contact your local public health unit如需了解更多信息，請聯繫您當地的公共衛生部門。

Municipal Regulations 市政法規

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. 許多市政當局都有專門的食品處理或生產許可證。如果您所在的城市沒有在BizPaL中列出，或者您不確定您的企業屬於哪個城市，您可以聯繫安大略省市政協會(AMO)，了解經營您的企業需要哪些市政法規、許可證或許可。

安省幾個華人較多地區所在市政府有關餐飲牌照信息可以點擊以下鏈接查看：

• Toronto多倫多：https://www.toronto.ca/services-payments/permits-licences-bylaws/restaurants-cafes-grocery-variety-and-retail-stores-selling-food/restaurants-cafes-bars-and-pubs/
• Markham萬錦: 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 員工小費

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. 作為安大略省的僱主，當您在工作場所處理小費時，您需要遵守2000年《就業標準法》(ESA)中的規定。一般來說，您不能扣留、扣減或讓您的員工交出他們的小費。在安大略省勞工、培訓和技能發展廳的網站上可以找到更多關於您的職責和處理小費最佳做法的信息，您也可以直接與該部門聯繫。

Smoke-Free Ontario 無煙規定

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閉的工作場所和公共場所吸煙。此鏈接可以幫助您了解您的職責、有關檢查的規定以及如何取得“禁止吸煙”標誌。

Selling, Serving and Delivering Alcohol 銷售、供應和提供酒精

If you plan on selling, serving or delivering alcoholic beverages, you will need one or all of the following: 如果您計劃銷售、供應或提供酒精飲料，您將需要以下一種或全部方式：

Liquor Licence  賣酒執照

You will need a liquor licence for your business if you sell or serve alcoholic beverages in an area where light meals are available. 如果您在餐館銷售或提供酒精飲料，您將需要一張賣酒執照。

Contact the Alcohol and Gaming Commission of Ontario (AGCO) 請聯繫安大略省酒精和賭博委員會獲取相關信息。

Bring Your Own Wine (BYOW) 自帶酒

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允許顧客從家裡攜帶未開封的葡萄酒到您獲得授權的場地。如果您有興趣為您的業務申請BYOW，請聯繫AGCO。

Catering Endorsement 餐飲許可

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. 如果您想在無執照地點的餐飲活動中出售和供應酒類，您的企業可以從AGCO獲得相關許可。

Liquor Delivery Services 酒類配送服務

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. 如果您在安大略省從事向個人消費者運送酒類的工作，您將需要獲得安省酒類運送服務許可證，並滿足處理酒類的培訓和記錄要求。

Special Occasion Permit  特殊場合許可

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. 在特殊場合，如婚禮或慈善籌款活動，您需要特殊場合許可證才能提供酒水。特殊場合許可證不能發給私人住宅。

Maintaining High Health Standards 保持較高的健康標準

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: 您的餐廳或餐飲業務將接受檢查和評估，所以您應該努力保持較高的健康標準。有幾個您可能需要了解的標準包括：

• Food temperature control 食品溫度控制
• Protection of food from contamination 保護食品免受污染
• Employee hygiene and hand washing 員工衛生和洗手
• Maintenance and sanitation of surfaces and equipment that come into contact with food 與食品接觸的地方和設備的維護和消毒
• Maintenance and sanitation of surfaces and equipment that do not come into contact with food 不與食品接觸的地方和設備的維護和消毒
• Maintenance and sanitation of washrooms 衛生間的維護和消毒
• Storage and removal of waste 垃圾的存放和清理
• Pest control 害蟲防治

For further information, call your local Public Health Unit. 如需更多信息，請聯繫您當地的公共衛生部門。

Music licence 音樂許可證

When your business uses recorded music, you are responsible for obtaining the right licence(s) for that use. Contact Entandem for more information. 當您的餐廳或其它營業場所使用音樂時，您有責任獲得該音樂的版權許可。欲了解更多信息，請聯繫Entandem。

Legal questions 法律問題

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. 您可以聯繫安省的免費法律諮詢熱線1-855-255-7256，詢問如何在日常民事法律方面獲得幫助（不包括家庭法或刑法）。這項服務一般是針對那些不能負擔律師費用的人。

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. 請注意，該服務並不提供給每個人。作為資格流程的一部分，您將被詢問一些問題，如您的家庭收入，您的姓名，郵政編碼和年齡範圍。

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. 如果您有一個商業性質的法律問題，您也可以聯繫安大略省法律協會的推薦服務，這項服務可以幫助您根據需要找到律師或律師助理。

Taxation 稅務

Depending on your location and the type of products or services being offered, federal, provincial and/or municipal business taxes may apply. 根據您所在的地區和提供的產品或服務類型，可能涉及到聯邦、省和/或市營業稅。有關稅務的基本介紹，可以參考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. 如果您在安大略省銷售商品和服務，您可能需要一個商業號碼來收取和申報銷售稅（HST）。大多數在任何12個月內收入低於3萬加幣的企業都不需要收取HST費用。然而您可以自願註冊並進行申報，上面的毅 至博客文章里對此有詳細介紹。

Additional tax requirements that may apply to restaurants and caterers in Ontario include: 可能適用於安省餐廳和餐飲業務的附加稅收包括:

Prepared food and beverages 預製食品和飲料

The following will help you understand how to charge the Harmonized Sales Tax (HST) on prepared food and beverages. 以下內容將幫助您了解如何就預製食品和飲料徵收銷售稅。

Coupons and gift certificates 優惠券和禮券

If you offer coupons and gift certificates, find out how to apply the HST when you sell them and when you redeem them. 如果您提供優惠券和禮物卡，當您出售它們和兌換它們時，點擊前面的鏈接可以了解相關HST情況。

Alcoholic beverages – Beer and Wine Tax 酒精飲料-啤酒和葡萄酒稅

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，您還需要知道您賣給顧客的啤酒和葡萄酒產品收了多少稅。安省製造商向供應商收取一種特殊的啤酒和葡萄酒稅，這包括在您為您的庫存支付的價格中。如果您的客戶要求，您需要能夠告訴他們支付了多少啤酒和葡萄酒稅。點此鏈接可以了解有關啤酒和紅酒稅的相關情況。

Financing 資金

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. 加拿大各級政府提供各種撥款、捐款、補貼和貸款擔保。使用創新加拿大的在線搜索工具可以找到適用於您餐館或餐飲業務的項目和服務。

以上雖然只是安省開設餐館的相關資料，但其它各省如BC省、魁北克省的規定類似，都可以此作為參考。如果大家有公司註冊、商標註冊或安全食品證書申請方面的需要，也歡迎聯繫毅至國際。

最後我們想說的是，經營餐館可能非常辛苦，特別是對創業者來說，但如果成功，回報也非常豐厚。希望本文能夠幫助各位餐飲創業者打好合法經營的堅實基礎，並以此獲得長遠發展！