Canada Revenue Agency Government of Canada
Skip to content area (Access key: x)
Skip to side menu (Access key: y)

Small and medium-size enterprise zone

Are you starting a new small business in Canada? Are you operating one already? Then this section of our website is for you. It will introduce you to the Canada Revenue Agency (CRA) programs you need to know about, and give an overview of your obligations and entitlements under the laws that we administer. This section will also explain the different kinds of business structures, income tax reporting and payment, payroll deductions, electronic services, GST/HST, and how to prepare for and handle an audit.

Topics for the small and medium-size enterprize zone
General information for starting a business
Where to start, advantages / diasadvantages of business types, funding and financing, more...
First steps with the CRA when you start a business
Business account registration, keeping records, more...
Information for non-resident businesses
Filing returns and paying taxes for non-resident businesses operating in Canada
The Goods and Services Tax / Harmonized Sales Tax (GST / HST)
How the GST/HST works, how to collect, how to file, input tax credits, more...
Income tax for sole proprietors and partnerships
Business income and expenses, filing returns, making tax payments, more...
Income tax for an incorporated business
Corporation tax returns, Business Number, when to file, more...
Payroll deductions
Witholding, remitting and reporting payroll deductions, more...
Changing your business' legal structure
Tax consequences, reporting requirements, more...
Doing business with the federal government
Selling to, bidding on contracts, more...
Requesting adjustments / disagreeing with the CRA
Steps to take when you disagree with the CRA...
Closing your business
Closing business accounts, settling GST/HST and payroll accounts, keeping records, more...
Customs - small and medium-sized enterprise (SME) information centre (Canada Border Services Agency)
CBSA's outreach program and partnerships provide useful tools and resources that help SMEs comply with various customs laws and regulations.
Small Business Advisory Committee (SBAC)
The SBAC meets with the CRA once a year to improve communication between the CRA and the small-business community. The SBAC works to simplify CRA processes for the small businesses and to make it easier for small businesses to comply with their tax obligations.
Important dates for businesses
Due dates for filing your returns and making your payments. Establishing a fiscal year-end and calculating instalment payments.

Glossary

List of definitions related to taxes for businesses.

Government Partners

Other government resources for businesses



More Ways to Serve You!

Date modified:
2006-02-01
Top of page
Top of page
Important notices