Want to get into Android app development, but have questions about the buisiness side of doing so

So I'm a CompSci student going into my second year of university in Montreal, Quebec at Concordia and I've been planing on getting started with Android development. I'll be getting myself a Samsung Galaxy S II soon when my contract expires and it will be my test device.

But I'm not really here for tips about how to make apps, there are plenty of threads about that already. I wanted to ask about the business side of application development.

Should I or do I even have to register a business for selling whatever apps I make? What kind should I register? How would I go about doing so? How would I look up information about handling the financial part of it even though I'd probably be the only employee? On a similar note, dealing with taxes, I know Quebec has some sort of tax break or something for game studios but not sure if it's for normal developers, I haven't been able to find much information on it though.

Also, what kinds of things should I be careful of? Anything else you can think of would be appreciated since I know very little about business at all.

Most of what you asked here should be answered by an accountant who has expertise in small businesses. Forming a company has a variety of benefits, some legal, some financial. Depending on the type of apps you intend to develop, the legal issues may be minimal, but the financial ones could be significant.

You can choose to register your business as a sole proprietorship in your own name, or as a corporation (getting down to basics). You may actually be required to register locally for a business license - I'm in Ontario, and it's required here. Once you're registered, though, the details of why use one form of business over another really comes down to your personal situation, which again, an accountant can advise you on.

In regard to tax breaks, make sure you're looking at the correct level (provincial, not federal), and a quick call to your accountant will likely get you the information you need.