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Canada Revenue Agency
Symbol of the Government of Canada

Small and medium-size enterprises zone

Are you starting a new small business in Canada? Are you operating one already?  Then this section of our website is for you.  It will introduce you to the Canada Revenue Agency (CRA) programs you need to know about, and give an overview of your obligations and entitlements under the laws that we administer.  This section will also explain the different kinds of business structures, income tax reporting and payment, payroll deductions, electronic services, GST/HST, and how to prepare for and handle an audit.


List of definitions related to taxes for businesses.