1. Self Employed:
Any single person after age 19th, start small business under his personal name of any approved trade name.
Self-employed business start with trade name require to start with name search with BC Registry, if BC Registry approve name than registered that name with BC Registry before start the business.
Business must be registered after cross $30,000 turnover or get business number and GST number voluntarily in the starting by calling to Canada Revenue Agency @800-959-5525 and press star to talk to operator.
Person has to pay income tax after deducting business expenses from gross income, owner don't need to start payroll for owner, if employee hire than owner need to pay by payroll.
Taxi business has no exemption in gross income, Taxi driver, taxi lease operator or taxi owner must have to register for GST number start on first day, even start with one dollar income.
All self- employed business owner must pay their own Canada pension plan and income tax as per net income. Any business has PST payable, than self- employed owner must register with PST registration with BC Government. All trade self-employed owner must register with Workers Compensation Board. This is Government program.

If more than one person, join and doing any business to earn profit, it is considered partnership. Partnership agreement may be written or oral.
Business number and GST and payroll and wcb and PST all provision same as self-employed business type.
Profit will be distributed among partners with decided specific ratio or equal ratio.