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 BusinessesLearn 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 businessAccess Canada Revenue Agency's business section to browse the tax-related information that you need.
- CRA checklist for small businessesUse this checklist from the Canada Revenue Agency to help you understand each stage of the lifecycle of your business.
- Tax information videos, events and seminarsFind tax information for business owners. View a selection of online videos offered by the Canada Revenue Agency or register for other information sessions and seminars.
- Goods and services tax/harmonized sales tax GST/HSTLearn how to register for your GST/HST business account, and how to charge, calculate, report and pay the taxes.
- Video series: GST/HST information for a new small businessStarting a new business? Watch videos that can help you understand the basics of GST/HST, from registration to filing your returns.
- Register for a GST/HST accountGet all the information you need to understand how to charge, collect and submit GST/HST.
- Charge my customers GST/HSTFollow 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 taxAs 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 InternetFind out about tax rules, regulations and requirements when doing business online.
- GST/HST information for the travel and convention industryFind 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.
- Revenu Québec — Business Portal
Only Applies to : QuebecIs your company based in Quebec? If so, learn about your fiscal obligations including taxes and deductions.
Interacting with CRA
Non-profits and charities
- PayrollLearn how to deduct Canada Pension Plan contributions, EI premiums and income tax from your employees' pay, and report to CRA.
- Will you do the job for cash?Cash payments you receive are subject to GST/HST and you have to report them on your annual income tax return.
- Underground economyArm yourself with information about the underground economy and learn how tax evasion affects all Canadian individuals and businesses.