Small businesses and self-employed individuals

Topics

• Business Structures
  Get information on the main business structures and the tax implications associated with each.
• Bringing in assets 
  Determine the fair market value of transferred assets, and the implications of acquiring an existing business.
• Keeping records
  Get information on what you need to keep and for how long you need to keep it.
• Business number registration
  Register for a business number, open program accounts, and find out how and when to register.
• Income taxes
  Choose a fiscal period, calculate your inventory, report your business earnings and claim your expenses.
• GST/HST for businesses
  Open a goods and services tax/harmonized sales tax (GST/HST) account, make a change to an account, charge GST/HST, file a GST/HST return, validate a GST/HST number, and make a payment.
• Report business or professional income and expenses
  Report business income, claim business expenses, and complete Form T2125, Statement of Business or Professional Activities.
• T5013 Partnership Information Return Filing Requirements
  Find out if your partnership needs to fill-in this return.
• Payroll
  Open a payroll account, calculate payroll deductions and contributions, send payroll deductions, and file an information return.
• E-services for businesses
  Register to use our online services My Business Account, My Account for Individuals, or Represent a Client.
• Investment tax credit (line 412)
  Claim any of the investment tax credits you are eligible for.
• Excise taxes, excise duties, softwood lumber products export charge and Air Travellers Security Charge
  Get information on collecting and remitting these levies and duties.
• Income tax rulings and interpretations
  Get advice on how the CRA will apply Canadian tax laws to your situation.
• Business audits
  Understand how a business is selected. Learn what is examined and how the process works.
• Complaints and disputes
  Request a formal review or file a complaint with the CRA.
• Important dates for businesses
  When to file your return, make instalment payments, remit payroll, set reminders using our new app, and more.
• Tax information videos, events, seminars, and tax preparations clinics
  Get CRA videos, as well as information on available events and seminars.