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

• Information 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 new small businesses
  Use this checklist from the Canada Revenue Agency to help you understand each stage of the lifecycle of your business.
• Tax information videos, webinars, events and seminars
  Find tax information for business owners. View a selection of online videos and webinars offered by the Canada Revenue Agency or register for other information sessions and seminars.

GST/HST

• 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.
• CRA video gallery for businesses
  Starting a new business? Watch videos that can help you understand the basics, from GST/HST to filing your returns.
• 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.

• Revenu Québec — Business Portal
  
  Only Applies to : Quebec
  Is your business based in Quebec? If so, learn about your fiscal obligations including taxes and deductions.

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 direct deposit initiative for businesses
  You can sign up to receive tax and payroll refunds in a more timely and convenient manner.
• CRA BizApp
  Get quick access to your business accounts via the CRA mobile web application.

Income tax

• 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 or partnership.
• 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
  Using a vehicle for commercial purposes may be tax deductible. See what documents you must submit to the Canada Revenue Agency if you are eligible for this deduction.
• Liaison Officer service
  If you own a small, unincorporated business, you could get in-person help or arrange for a group seminar to better understand your tax obligations.

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 or non-profit organization?
  Understand the differences between charitable and non-profit organizations as per Canada's Income Tax Act.

Payroll

• Payroll
  Learn how to deduct Canada Pension Plan contributions, EI premiums and income tax from your employees' pay, and report to CRA.

Underground economy

• 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 economy
  Arm yourself with information about the underground economy and learn how tax evasion affects all Canadian individuals and businesses.

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