Canada Revenue Agency Government of Canada
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Conducting business on the Internet

Tax information for sole proprietorships, partnerships, and corporations on doing business over the Internet.

Topics for electronic commerce

About e-commerce
Information on e-business, electronic commerce, regulations, and licenses.

Business account registration
Who should register? How and when to register?
Income tax and e-commerce
Existing tax laws that apply to business conducted over the Internet.
GST/HST and e-commerce
Rules related to GST/HST that apply to business conducted through the Internet.
Electronic books and records
Obligations for maintaining, retaining and safeguarding books and records.
 

Government Partners

Other government resources for businesses

Forms and publications

All Forms and publications you may need for e-commerce



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Date modified:
2004-12-24
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