Entity Setup
Preparing for Business Registration Online Changes and Vaping Duties: Entity Setup & Compliance Moves
CRA is changing how businesses register and taxing has tightened in vaping sector—Novia Scotia added to coordinated duty system starting mid-2026.
By NomadicTax Research Team • 5-8 min read • June 13, 2026
## Business Registration Online (BRO) changes
### What’s changing
Starting **July 14, 2026**, Business Registration Online will require users to **sign in through their CRA Account** when registering for a business number or CRA program accounts such as GST/HST. ([canada.ca](https://www.canada.ca/en/revenue-agency/news/e-services/canada-revenue-electronic-mailing-lists/businesses-tax-information-newsletters/businesses-newsletter-2026-06-11.html?utm_source=openai))
### Why it matters for entity setup
- Enhanced **security**: Linking BRO access to CRA accounts ensures identity verification.
- Likely faster processing and reduced fraud risk.
### Action steps for businesses forming entities
- Plan ahead: If you’re incorporating or registering a partnership coming after mid-July, ensure your DST/CRA profile is active.
- Advisors should prepare clients to set up CRA accounts well in advance.
- Keep authorized representative information updated, to avoid delays.
## Nova Scotia added to Vaping Products Duty System
Effective **April 1, 2026**, Nova Scotia became a **specified vaping province**, meaning vaping products sold there must carry the province-specific excise stamp starting **July 1, 2026**. Transitional rules apply until June 30. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/technical-information/excise-duty/excise-duty-notices/edn107-additional-specified-vaping-province-effective-february-26-2026.html?utm_source=openai))
### Who is affected
- Manufacturers, importers, licensees of vaping products for sale in NS.
- Retailers must ensure product packaging carries the proper stamp or risk non-compliance.
### Practical example
If an importer wants to ship vaping goods into Nova Scotia for summer sale, from **July 1** they have to be stamped with the NS-specific excise stamp—not the generic peach-coloured Canada one. Stock stamped earlier under transition can sell through until June-30. ([canada.ca](https://www.canada.ca/en/revenue-agency/services/tax/technical-information/excise-duty/excise-duty-notices/edn107-additional-specified-vaping-province-effective-february-26-2026.html?utm_source=openai))
## Tips for staying ahead
- Entities forming new operations: register business numbers early.
- Vaping product businesses should audit inventory stamps, import timeline, and ensure alignment with province-specific requirements.
- Consider internal training or checklists to avoid regulatory missteps around excise and product labeling.
**Bottom line**: Entity setup and compliance currently involve key deadlines—BRO access security, and stamp/duty rules for vaping products. Missing them may mean sales disruption or compliance risk.