Please note - finishing an AR15 lower in Canada has to be done by a registered firearms manufacturer.... If you try and finish it yourself you're creating an unregistered restricted class firearm [end disclaimer]
100% incorrect UNLESS you are making it for the purpose of making $$ (ie. as in a business). If you are making it for yourself (personal use), you are required to call and have it registered the instant it is capable of discharging a round. At what point, officially, is it capable of firing a round? Good question and don't expect that the RCMP is going to tell you, because they won't (unless you just send them pictures after every operation for them to yay/nay it). The RCMP firearms lab will need you to send a picture in of the fire control group pocket to ensure that you don't have it cut so that an auto sear will fit.
Also, if you decide 3 years down the road that you don't want it anymore, you CAN sell it (not on CGN though due to CGN's no selling of homemade firearms on the EE policy). So, if you make 5 and sell them all, you may end up having an issue with the RCMP accusing you of being a 'business', but, if you make 1 and sell it a couple years later, there will likely be no issue.
This is all info I have received directly from the RCMP firearms lab and the Ont. CFO (specifically the FO i charge of business firearms licenses). Please feel free to verify this information yourself. NOTE: the CFC doesn't know anything, talk to the RCMP firearms lab and/or the CFO.
As far as what has to be done? If you have to ask, you probably won't have the ability or machinery to do it (not trying to be an a$$, just tends to be the case).
But like was mentioned above, check on cncguns , they have lots of useful info on making your own. You WILL NOT save any $$ making your own as opposed to buying one as there are several specialty tools you will need that most people don't have lying around.
As far as "getting what you want" by making your own. If you're making it from a forging or an 80%, theres not going to be much you can do different than one you'll buy. If you make from a billet of aluminum, you have much more freedom to change features and the way it looks.
Now, if I'm mistaken and you have the access to a machine shop and the ability to use the machine tools, pm me and I can go into further detail on what machining you'll have to do.
