Starting a rescue is difficult,expensive and emotional. My suggestion would be to contact some of these Canadian rescue's and see if you could foster for them. It would possibly be a good way to have a mentor, have an established rescue and also possible funds to help with very ill dogs. They already have built their websites and may have connections with animal control or shelters. Most shelters will not just let you have dogs until you are established or have great relationships with these places or they will charge you the adoption fee. Lots to learn but it is a very positive experience if you are up for it. I wish you luck but my best suggestion is trying fostering first. Most rescue's are always looking for people willing to foster for them.
The tax laws are different and it does take time to establish your, not for profit status (I assume Canada has the same things as the states).
http://www.canadianyorkshireterrierrescue.com/ http://www.canadasguidetodogs.com/te...ork_rescue.htm http://www.pgaa.com/canada.html http://www.arescuemom.org/RescueLinks.htm http://www.dogsx3.com/petsforadoption.html