Businesses

Checklist for small businesses
List of major tax topics that self-employed individuals and small business owners should become familiar with.

Registering your business
Business number (BN) and program accounts: GST/HST, payroll, import/export, and corporation income tax.

Corporations
Reporting corporation income tax and filing the T2 corporation income tax return. Paying by instalments.

Sole proprietorships and partnerships
Income and expenses - T2125, Capital cost allowance, partnership.

CPP/EI rulings
The CPP/EI Rulings Program is responsible for providing clients with rulings that indicate whether a worker is an employee or is self-employed.

Keeping records
Record keeping requirements for businesses.

International and non-resident taxes
Information on income tax returns for non-resident corporations, completing schedules, registration of payroll and corporation tax accounts, and more.

Scientific Research and Experimental Development (SR&ED) Tax Incentive Program
The SR&ED program gives claimants cash refunds and/or tax credits for their expenditures on eligible R&D work done in Canada.

Excise taxes and other levies
Excise taxes imposed on certain products, Softwood lumber, other levies, Excise tax rates.

All rates
Federal and provincial/territorial tax rates, prescribed interest rates, prescribed interest rates for leasing rules, exchange rates, mileage rates.