Services and information
Business or professional income overview
Summary of business or professional income types, industry codes, capital cost allowance, and expenses
Industry codes
Find the industry code for your main business activity
Business or professional income types
Report income from farming, fishing, rentals, and partnerships
Capital cost allowance
Claim capital cost allowance, key topics of interest, and related forms and publications
Business expenses
How to report business expenses, and learn what qualifies as a business expense
Business tax credits
How to claim business tax credits, including provincial or territorial tax credits
Record keeping
Determine what constitutes a record, how to keep records, and information about different types of records
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