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.
- 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
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.
- 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.
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.
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