Federal tax information
Get information about federal taxes and how they affect your business. Learn about GST, HST, payroll deductions, income tax and more.
General taxation information
- Guide for Canadian Small Businesses
Learn about taxation and find out how to keep records, submit reports and payments for GST/HST, excise taxes, income taxes, payroll deductions, and more.
- Business Number (BN)
Your Business Number is your single account number for dealing with the government regarding GST/HST, payroll, import/export and other activities.
- Tax information for business
Access Canada Revenue Agency's business section to browse the tax-related information that you need.
- CRA checklist for small businesses
Use this checklist from the Canada Revenue Agency to help you understand each stage of the lifecycle of your business.
- Goods and services tax/harmonized sales tax GST/HST
Learn how to register for your GST/HST business account, and how to charge, calculate, report and pay the taxes.
- Register for a GST/HST account
Get all the information you need to understand how to charge, collect and submit GST/HST.
- Charge my customers GST/HST
Follow these steps to learn which goods or services are taxable, the right amount of GST/HST to charge, invoice requirements, and which records to keep.
- Overview of charging and collecting sales tax
As a Canadian business owner, it's important to know how and when to charge sales taxes for the goods and services you sell and supply to your customers.
- Conducting business on the Internet
Find out about tax rules, regulations and requirements when doing business online.
- GST/HST information for the travel and convention industry
Find out how to charge GST/HST on accommodation, tour packages, transportation services, and meeting rooms for your tourism business.
For businesses in Quebec, Revenu Québec administers the GST/HST.
Interacting with CRA
- E-services for business
You could save time and paper by using electronic services to handle tax filing and payment.
- Business registration online
Register for a business number, GST/HST, corporation income tax, payroll and import/export accounts in one convenient online location.
- CRA's Direct Deposit Initiative for businesses
You can sign up to receive tax and payroll refunds in a more timely and convenient manner.
- Mandatory Internet Filing for T2 Corporation Tax Returns
If you are a corporation that made over $1 million in the last year, you must file your T2 tax form through the Internet. Learn how to file online.
- T2 Corporation - Income Tax Guide
If you operate a corporation, you need to file a T2 corporation tax return every year. Learn how to complete this return.
- Reporting income — Sole proprietorships and partnerships
Find out how to report your business income as a sole proprietor, partnership, or if you are involved in other unique types of business operations.
- Voluntary Disclosures Program
Have you made mistakes on past tax forms? If you come forward voluntarily, you may avoid being penalized or prosecuted.
- Documenting the business use of a vehicle
The use of a vehicle for business purposes can affect your taxes. Find out what records you must keep to show business use to the Canada Revenue Agency.
Non-profits and charities
- Registered charity
Find out whether your organization meets the criteria needed for you to register it as a charity.
- Registered charity vs. non-profit organization
Understand the differences between charitable and non-profit organizations as per Canada's Income Tax Act.
Learn how to deduct Canada Pension Plan contributions, EI premiums and income tax from your employees' pay, and report to CRA.
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