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Actually,currently I do my own business with Registared firm of civil engineering
Is it ok to say them??
 
Why wouldn't you? If you can prove that with legal documents, bank records, contacts, etc., that is proof you would return.

You need to explain why you must study in Canada as opposed to India and why you would return home.
 
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Yes but the problem is I Registared my firm after 1st refusal and I have not indicated this in first SOP so i did not write this reason into sop
 
Well, that's okay. Life changes between submission. Unless the visa officer will think you registered the firm just to get the visa.

You should still include it as proof of ties to your home country.

But you still haven't suggested a reason why you must study in Canada and not India, and how studies in Canada will help you in India.

Or are you planning on staying in Canada?