Other topics

Other topics for businesses
Deemed Trust Your legal obligation to collect, withhold, and remit taxes that belong to the Crown.	Contract payment reporting Reporting federal government contracts using form T1204. Reporting construction contracts using form T5018.
Importing/Exporting (Canada Border Services Agency) Reporting requirements for businesses that import or export goods occasionally or for the first time.	Completing slips and summaries Completing, distributing, and filing slips and summaries.
Foreign reporting Canadian businesses and trusts owning foreign investment property and the reporting requirements.	Scientific research and experimental development (SR&ED) A federal tax incentive program to encourage research and development (R & D) in Canada.
Foreign spin-offs How a qualifying Canadian shareholder who makes an election can exclude from income the amount that would otherwise be considered a taxable foreign dividend.	Flow-through shares program Forms and publications about flow-through shares.
To get a detailed list of tax topics organized in alphabetical order, select or type a letter.

Glossary

List of definitions related to taxes for businesses.