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Small and medium-size enterprises 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.
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Topics for Small and medium-size enterprises zone
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| Setting up your business Tax implications for sole proprietorships, partnerships and corporations, record keeping |
Business Number (BN) What the BN is, who needs one, how to get one, requirements for Quebec businesses |
| Income taxes Types of income and expenses, choosing fiscal periods, accounting for earnings |
GST/HST Who must register, how to collect, how to calculate, how to account, input tax credits |
Excise taxes and duties |
Payroll Deductions and Remittances Information about your responsibilities as an employer and how payroll works |
| Objections and appeals What to do if you disagree with our assessment |
Audits How we conduct audits, how to make an audit easier for yourself |
| Other resources Contacting us, tax clinics, Employer Visits Program, rulings, seminars, consultations |
E-services for businesses Filing returns, making remittances, registering a business, payroll deductions, refunds and payments |
| Small Business Advisory Committee (SBAC) The SBAC works with the CRA to simplify CRA processes and compliance with tax obligations |
Important dates for businesses Filing and remitting deadlines for income taxes, payroll, information slips, etc. |
| Canada Business Government services for entrepreneurs - this site provides more info for small and medium-sized businesses. |
My Business Account Convenient and secure online access to your personalized business account information and services. |
Glossary
List of definitions related to taxes for businesses.
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Date modified: 2006-09-21 |
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