Federal tax information 

Get information about federal taxes and how they affect your business. Learn about GST, HST, payroll deductions, income tax and more.

Registrations and general taxation information

• Business Number (BN)

  Your Business Number is your single account number for dealing with the federal government regarding taxes, payroll, import/export and other activities.

• Business registration online

  Register for a business number, GST/HST, corporation income tax, payroll and import/export accounts in one convenient online location.

• Tax information for business

  Access Canada Revenue Agency's business section to browse the tax-related information that you need.

• Guide for Canadian Small Businesses

  Learn about the different forms of taxation and find out how to keep records, submit reports and payments for GST/HST, excise taxes, income taxes, payroll deductions, and more.

• 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.

GST/HST

• Goods and services tax/harmonized sales tax GST/HST

  Learn how to register for your business' GST/HST account, and how to charge, calculate, report and pay the taxes.

• 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
  Applies only to: Québec

  Is your company 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.

• My Payment

  Find out how to make multiple payments in one transaction from your bank account to the Canada Revenue Agency.

• CRA's Direct Deposit Initiative for businesses

  You can sign up to receive tax and payroll refunds in a more timely and convenient manner.

Income tax

• 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.

Payroll

• Payroll

  Find out how to deduct Canada Pension Plan contributions, Employment Insurance (EI) premiums and income tax from your employees pay, and report them to the CRA.

Underground economy

• Will you do the job for cash?

  Find out about tax evasion consequences for not reporting cash payments for work done by your business.

• Underground economy

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