Guide for Canadian Small Businesses

The Guide for Canadian Small Businesses provides useful information on a broad range of issues, such as how to set up a business, the GST/HST, excise taxes and duties, importing/exporting, payroll deductions, and income tax.

Eligibility Criteria

The guide is targeted primarily at new and prospective small businesses. It provides a comprehensive overview of tax- and customs related information that established small businesses may also find useful.

Summary

The Canada Revenue Agency (CRA) introduced the Guide for Canadian Small Businesses to better respond to the information needs of small business. The guide is the latest in a series of initiatives that the CRA has undertaken over the last few years to foster the growth of small businesses and to help them comply with tax and customs legislation.

What information does the guide contain?

The new guide contains information on:

• setting up a business;
• the goods and services tax/harmonized sales tax;
• excise taxes and duties;
• importing and exporting;
• payroll deductions;
• income tax;
• audits
• objections and appeals; and
• how to get information from the CRA.

It also outlines the entitlements and obligations of small businesspeople and identifies programs that the CRA has to serve small businesses.

For additional details, please call the Business Enquiries Line at 1-800-959-5525.

If you require personal assistance, please contact the CRA Business Window closest to you (see Related Reading: Business Window - Supplement or CRA's Web site for a list of addresses).

Alberta, British Columbia, Manitoba, New Brunswick, Newfoundland & Labrador, Northwest Territories, Nova Scotia, Nunavut, Ontario, Prince Edward Island, Quebec, Saskatchewan, Yukon Contact(s):
See National Contact.