,canada ,rev5ue ,ag5cy

      ,,rc#b--,! ,busi;s ,numb] &
       ,yr ,canada ,rev5ue ,ag5cy
                 ,a3.ts
       ,revis$ 7,july #a1 #bjjf--
         electronic v].n only7

             ,9 ,"o ,volume
           ,pr9t ,pages #c-bj
      ,brl ,pages ;i-;iii & #a-ee
    
































                 ,9dex
    
                               ,brl page
,2f y />t """"""""""""""""""""""""""" #a
  ,is ? booklet = y8 """""""""""""""" #a
  ,=ms & public,ns """""""""""""""""" #b
  ,d y ne$ m 9=m,n8 """"""""""""""""" #b
  ,9=m,n updates & *anges """"""""""" #c
,ta# ( 3t5ts """""""""""""""""""""""" #e
,:at is ! ,busi;s ,numb] 7,,bn78 """" #g
,! ,,bn & h[ x "ws """""""""""""""""" #i
,:o w get a ,,bn8 """""""""""""""""" #ac
,:at y ne$ 6"k 2f regi/]+ =a ,,bn "" #ae
,h[ 6regi/] =! ,,bn """""""""""""""" #af
  ,do+ busi;s 9 ,quebec """""""""""" #ah
,-plet+ ,=m ,,rc#a1 ,reque/ =a
  ,busi;s ,numb] 7,,bn7 """""""""""" #ba
  ,g5]al 9=m,n 7,"p ;,a (! =m7 """"" #ba
    ,box ,a#a--,id5tific,n (
      busi;s """"""""""""""""""""""" #bb
    ,busi;s a4ress """"""""""""""""" #bb
    ,3tact p]son """"""""""""""""""" #bb
    ,box ,a#b--,cli5t [n]%ip type "" #bd
    ,box ,a#c--,type ( op],n """"""" #bd
                                      ;i
                 ,9dex
    ,box ,a#d--,major -m]cial
      activ;y """""""""""""""""""""" #bd
    ,box ,a#e--,,gst/,,hst 9=m,n """ #be
    ,gds & s]vices taxa# at #f@3p
      or #ad@3p """""""""""""""""""" #bf
    ,z]o-rat$ gds & s]vices """""""" #bg
    ,exempt gds & s]vices """""""""" #bh
    ,d y h 6regi/] = ,,gst/,,hst8 "" #bh
    ,volunt>y regi/r,n """"""""""""" #ca
    ,small suppli] calcul,n """""""" #cb
    ,o!r cases = volunt>y regi/r,n   #cf
    ,special rules = *>ities &
      public 9/itu;ns """""""""""""" #cg
    ,non-resid5t secur;y """"""""""" #ch
  ,regi/]+ =a ,,gst/,,hst a3.t
    7,"p ;,b (! =m7 """""""""""""""" #ch
    ,box ,b#b--,fil+ 9=m,n """"""""" #ch
    ,box ,b#c--,report+ p]iod """""" #db
    ,box ,b#d--,type ( op],n """"""" #dd
    ,box ,b#e--,direct ,deposit
      ,9=m,n =a ,,gst/,,hst a3.t """ #dd
  ,regi/]+ =a payroll deduc;ns
    a3.t 7,"p ;,c (! =m7 """"""""""" #de
                                     ;ii
                 ,9dex
    ,employ]s """""""""""""""""""""" #de
    ,tru/ees & adm9i/rators """""""" #df
  ,regi/]+ = an import/export a3.t
    7,"p ;,d (! =m7 """""""""""""""" #dg
  ,regi/]+ =a corporate 9come tax
    a3.t 7,"p ;,e (! =m7 """"""""""" #di
,:at happ5s af y regi/]8 """"""""""" #ea
  ,gds & s]vices tax/h>moniz$
    sales tax """""""""""""""""""""" #ea
  ,payroll deduc;ns """""""""""""""" #eb
  ,import+ & export+ """"""""""""""" #ec
  ,corporate 9come tax """"""""""""" #ed
  ,yr op9ion c.ts """""""""""""""""" #ee










                                    ;iii

























,transcrib]'s note3
  7,front cov]7

,canada ,rev5ue ,ag5cy

        ,! ,busi;s ,numb] & ,yr
     ,canada ,rev5ue ,ag5cy ,a3.ts
       ,revis$ 7,july #a1 #bjjf--
         electronic v].n only7
                ,,draft
    
,,rc#b7,e7 ,rev4 #je

,transcrib]'s note3
  7,9side front cov]7

               ,2f y />t
    
           ,is ? booklet = y8
    
  ,? booklet w help y obta9 a ,busi;s
,numb] 7,,bn7 if y ne$ "o or m (! foll[+
,canada ,rev5ue ,ag5cy 7,,cra7 busi;s
a3.ts3
                                      #a
           ,is ? booklet = y8
    --corporate 9come tax2
    --import/export2
    --payroll deduc;ns2 or
    --gds & s]vices tax/h>moniz$ sales
      tax 7,,gst/,,hst74
    
            ,=ms & public,ns
    
  ,6pr9t or ord] copies (! =ms &
public,ns ref]r$ 6in ? booklet visit \r
,web site at _+www.cra.gc.ca_:4 ,y may
want 6bookm>k ? a4ress = easi] a3ess 6\r
site 9 ! future4 ,y c al ord] =ms or
public,ns 0call+ u at #a-hjj-iei-bbba4
,! public,n call$ ,guide = ,canadian
,small ,busi;s gives y an ov]view ( yr
oblig,ns & 5title;ts "u ! laws we
adm9i/]4

           ,d y ne$ m 9=m,n8
    
  ,? booklet uses pla9 language 6expla9
! mo/ -mon situ,ns4 ,if y ne$ m help af
                                      #b
           ,d y ne$ m 9=m,n8
r1d+ ! booklet1 call \r ,busi;s
,5quiries l9e at #a-hjj-iei-eebe4

        ,9=m,n updates & *anges
    
  ,call u at #a-hjj-iei-eebe if any
basic 9=m,n ab yr busi;s *anges1 s* z !
a4ress or teleph"o numb]4 ,we w update !
,,bn sy/em1 :e!r ! *ange applies 6"o or
s"eal a3.ts4













                                      #c
























                                      #d
              ,ta# ( 3t5ts            #c
    
                                   ,page
,:at is ! ,busi;s ,numb] 7,,bn78 """" #d
,! ,,bn & h[ x "ws """""""""""""""""" #d
,:o w get a ,,bn8 """"""""""""""""""" #f
,:at y ne$ 6"k 2f regi/]+ =a ,,bn """ #f
,h[ 6regi/] =! ,,bn """"""""""""""""" #g
  ,do+ busi;s 9 ,quebec """"""""""""" #g
,-plet+ ,=m ,,rc#a1 ,reque/ =a
  ,busi;s ,numb] 7,,bn7 """"""""""""" #i
  ,g5]al 9=m,n """""""""""""""""""""" #i
  ,regi/]+ =a ,,gst/,,hst a3.t """"" #ad
  ,regi/]+ =a payroll deduc;ns
    a3.t """"""""""""""""""""""""""" #af
  ,regi/]+ = an import/export a3.t   #ag
  ,regi/]+ =a corporate 9come tax
    a3.t """"""""""""""""""""""""""" #ah
,:at happ5s af y regi/]8 """"""""""" #ah
  ,gds & s]vices tax/h>moniz$
    sales tax """""""""""""""""""""" #ah
  ,payroll deduc;ns """""""""""""""" #ah
  ,import+ & export+ """"""""""""""" #ai
  ,corporate 9come tax """"""""""""" #ai
                                      #e
              ,ta# ( 3t5ts           a#c
  ,if y h a visual impair;t1 y c get \r
public,ns 9 brl1 l>ge pr9t1 or etext
7;,,cd or diskette71 or on audio
cassette or ,,mp#c4 ,= details1 visit \r
,web site at _+www.cra.gc.ca/alternate_:
or call #a-hjj-iei-bbba4

















                                      #f
        ,:at is ! ,busi;s ,numb]      #d
                7,,bn78
    
  ,! ,,bn is a numb]+ sy/em t simplifies
& /r1ml9es ! way busi;ses d1l )! f$]al
gov]n;t4 ,x is bas$ on ! idea ( "o
busi;s1 "o numb]4
  ,! ,,bn 9cludes ! f\r major ,,cra
busi;s a3.ts3
    --corporate 9come tax2
    --import/export2
    --payroll deduc;ns2 &
    --gds & s]vices tax/h>moniz$ sales
      tax 7,,gst/,,hst74
    
,note
  ,"! >e o!r types ( ,,cra a3.ts t !
  ,,bn does n yet 9clude4 ,= example1 "s
  "pn]%ips or corpor,ns ne$ a fil]
  id5tific,n numb] = 9come tax purposes4
  ,y c f9d \ ab ^! o!r a3.ts & regi/] =
  !m 0call+ u at #a-hjj-iei-eebe4

  ,! ,busi;s ,numb] 3t9ues 6al 2 us$ z !
*ief busi;s a3.t id5tifi] = an "e-    #g
            ,:at is ! ,,bn8          a#d
9cr1s+ numb] ( prov9cial programs4 ,,cra
has =g$ "pn]%ips & "w+ rel,n%ips 9volv+
! ,,bn )! prov9ces ( ,briti% ,columbia1
,ont>io1 ,nova ,scotia1 ,new ,brunswick
& ,manitoba4 ,a -plete li/+ ( all s*
programs c 2 f.d at ,,cra's ,busi;s
,regi/r,n ,on-l9e s]vice at ! foll[+
l9k3 _+www.businessregistration-_&
inscriptionentreprise.gc.ca_:














                                      #h
           ,! ,,bn & h[ x "ws        b#d
    
  ,! ,,bn 3si/s ( two "ps--! regi/r,n
numb] &! a3.t id5tifi]4 ,! 5tire numb]
has #ae "*s3
    --n9e digits 6id5tify ! busi;s2 &
    --two lrs & f\r digits 6id5tify ea*
      a3.t a busi;s may h4
--------------------------------------#e
  ,= example1 yr ,,bn cd look l ?3

,regi/r,n numb]3 #abcde #fghi
  ,! n9e digits >e yr regi/r,n numb]4
  ,!y id5tify yr busi;s4

  ,yr regi/r,n numb] is unique4 ,x w /ay
  ! same no matt] h[ _m or :at types (
  ,,cra a3.ts y h4
,a3.t id5tifi]3 ,,rp#jjjb
  ,,rp 7,program id5tifi]7 #jjjb
    7,ref];e numb]7
  
  ,! two lrs id5tify ! type ( a3.t2 9 ?
  case1 a payroll deduc;ns a3.t4
                                      #i
           ,! ,,bn & h[ x "ws        a#e
  ,! lrs & a3.ts !y id5tify >e3
  ,,rc--corporate 9come tax
  ,,rm--import/export
  ,,rp--payroll deduc;ns
  ,,rt--gds & s]vices tax/h>moniz$ sales
    tax

  ,! la/ f\r digits id5tify ! a3.t
numb]2 9 ? case1 a second payroll
deduc;ns a3.t4
  ,x is important 69dicate : a3.t y want
6a3ess 0provid+ ! two-lr program
id5tifi] &! f\r-digit ref];e numb] ) yr
regi/r,n numb]4 ,= example1 :5 y make
pay;ts1 ! m"oy w g 6! a3.t y 9dicate us+
! two-lr program id5tifi] t is "p (!
a3.t id5tifi]4 ,? al applies 6any
transac;n on yr a3.ts3 ! two lrs tell u
: a3.t y want 6a3ess4
  ,al? y may n ne$ m ?an "o a3.t (! same
type n[1 y %d set up yr -put] sy/ems1
=ms1 & books & records 6h&le all #ae "*s
9 case y op5 m a3.ts lat]4
                                     #aj
           ,! ,,bn & h[ x "ws        b#e
,note
  ,y c regi/] yr new busi;s =! f\r ,,bn
  a3.ts at "o (fice at ! same "t4 ,if yr
  busi;s exp&s1 y may ne$ 6op5 m a3.ts4
  ,= 9/.e1 if y op5 (fices 9 di6]5t
  cities acr ! c.try1 y may h sep>ate
  payroll (fices 9 ea* c;y1 & y w ne$ m
  payroll deduc;n a3.ts4 ,ea* payroll
  (fice w h ! same regi/r,n numb]1 b a
  di6]5t a3.t id5tifi]4 ,once y h a
  ,,bn1 op5+ m a3.ts w take less "t4












                                     #aa
























                                     #ab
           ,:o w get a ,,bn8          #f
    
  ,ea* sole proprietor1 "pn]%ip1 or
corpor,n w get "o ,,bn4 ,sole
proprietors w get "o ,,bn = all ( _!
busi;ses 7except any busi;s t is regi/]$
"u a "pn]%ip1 tru/1 or corpor,n74
  ,o!r organiz,ns s* z tru/s1 clubs1 &
*>ities1 may al get a ,,bn1 if1 =
example1 !y h 6regi/] = ,,gst/,,hst4 ,z
well1 a tru/ee or adm9i/rator (a regi/]$
retire;t sav+s plan or a regi/]$
retire;t 9come fund :o has 6op5 a
payroll deduc;ns a3.t w ne$ a ,,bn4

,note
  ,if y *ange ! legal basis "u : y c>ry
  on busi;s 7e4g41 yr un9corporat$
  busi;s 2comes a corpor,n1 or yr
  corpor,n m]ges ) "o or m corpor,ns 6=m
  a new corpor,n71 y w ne$ a new ,,bn4
  ,:5 ? o3urs1 pl1se call ! ,busi;s
  ,5quiries l9e at #a-hjj-iei-eebe4

                                     #ac
                                     a#f























                                     #ad
      ,:at y ne$ 6"k 2f regi/]+ =a   b#f
                  ,,bn
    
  ,2f regi/]+ =! ,,bn1 y %d make "s
important deci.ns ab ! busi;s y plan
6op]ate4 ,= 9/.e1 y %d "k ! "n (!
busi;s1 xs loc,n1 xs legal /ructure
7e4g41 sole proprietor%ip1 "pn]%ip1 or
corpor,n7 & xs fiscal ye>-5d4 ,y al ne$
6e/imate yr busi;s' sales4 ,y w ne$ ?
9=m,n 6-plete ,=m ,,rc#a1 ,reque/ =a
,busi;s ,numb] 7,,bn74
  ,9 3sid]+ :5 6regi/]1 y %d keep s"eal
factors 9 m9d4 ,"o ( ^! is yr legal
oblig,ns 7e4g41 :5 y >e responsi# =
regi/]+ = ,,gst/,,hst dep5ds on ! nature
( yr busi;s & xs sales74 ,y %d al 3sid]
! advantages ( regi/]+1 s* z ! abil;y
6claim ,,gst/,,hst y pay on yr busi;s's
/>t-up exp5ses f ! "t y regi/]4 ,op5+ an
import/export a3.t 2f y >e r1dy
6import/export gds 96,canada w avoid
delays at ! port ( 5try4 ,y %d op5 a
payroll deduc;ns a3.t z soon z y "k :5 y
w h employees1 s t y c make regul>   #ae
          ,ne$ 6"k 2f regi/]+        c#f
payroll deduc;ns = yr employees & remit
tax & o!r am.ts on "t4
  ,op5+ ,,cra a3.ts is ! f/ /ep 9 a
process t requires y 6remit tax & o!r
am.ts1 file returns1 & meet o!r
oblig,ns4 ,= ? r1son1 y %d op5 yr ,,cra
a3.ts :5 y >e close 6/>t+ yr op],ns4
--------------------------------------#g
,note
  ,if y >e a sole proprietor or a "pn] 9
  a "pn]%ip -pris$ ( 5tities 9clud+
  9dividual7s71 y w 3t9ue 6use yr social
  9sur.e numb] 7,,sin7 6file yr
  9dividual 9come tax return1 ev5 ?\< y
  may h a ,,bn = yr ,,gst/,,hst1 payroll
  deduc;ns1 & import/export a3.ts4

          ,h[ 6regi/] =! ,,bn
    
  ,y c regi/] =! ,,bn & yr ,,cra busi;s
a3.ts3
    --0,9t]net 7,busi;s ,regi/r,n ,on-
      ,l9e72
    --0ph"o at #a-hjj-iei-eebe2      #af
              ,h[ 6regi/]            a#g
    --0mail2 &
    --0fax4
  ,regi/]+ us+ ,busi;s ,regi/r,n ,on-l9e
has _m b5efits3
  ,"o-,/op ,s]vice--,busi;ses c regi/]
on-l9e = key programs ) m ?an "o level (
gov]n;t 9 ! same ses.n4 ,? saves "t &
duplicat$ ef=t4
  ,3v5i5t--,s]vice is availa# f yr home
& (fice any": 9 ,canada well pa/ normal
busi;s h\rs1 & on ,satur"ds4
  ,easy-to-use--,"qs guide y "? !
regi/r,n process4 ,help;l f1tures1 s* z
pop-up messages >e 4play$ :5 miss+ or
9correct 9=m,n is 5t]$4 ,"! is al a
toll-free help desk teleph"o numb] t is
availa#4
  ,secure--,/ate-(-!->t 5cryp;n &
secur;y proc$ures4 ,us]s >e giv5 /eps
6foll[ 6fur!r protect _! private 9=m,n4
  ,6regi/] 0.,9t]net or 6f9d \ m ab ,on-
l9e regi/r,n1 g to
_+www.businessregistration-_&
inscriptionentreprise.gc.ca_:        #ag
              ,h[ 6regi/]            b#g
  ,if y >e regi/]+ 0.ph"o1 2 r1dy 6answ]
all ! "qs 9 ,"p ;,a ( ,=m ,,rc#a1
,reque/ =a ,busi;s ,numb] 7,,bn71 & any
o!r "qs 9 ! re/ (! =m t relate 6! a3.ts
y want 6op54
  ,if y >e regi/]+ 0.mail or 0.fax1
-plete ,=m ,,rc#a4 ,6f9d \ ! a4ress (!
,tax ,s]vice ,(fice close/ 6y1 visit \r
web site at
_+www.cra-arc.gc.ca/contact/tso-e.html_:
,we c only 5sure ! 3fid5tial;y ( yr
regi/r,n 9=m,n f ! "t we rcv x4
--------------------------------------#h
         ,do+ busi;s 9 ,quebec
    
  ,if yr busi;s is 9 ,quebec1 ! ,,bn
does n 9clude yr ,,gst/,,hst a3.ts4
,rev5u ,qu@ebec adm9i/]s ,,gst/,,hst =!
,,cra4 ,if y plan 6regi/] only =!
,,gst/,,hst 9 ,quebec1 y d n ne$ 6-plete
,=m ,,rc#a ,reque/ =a ,busi;s ,numb]
7,,bn74 ,3tact ,rev5u ,qu@ebec = m 9=m,n
at ! foll[+ a4ress3
                                     #ah
         ,do+ busi;s 9 ,quebec       a#h
  ,rev5u ,qu@ebec
  #chjj ,m>ly ,/reet
  ,/e-,foy ,,qc ,g#a;,x #d;,a#e
  
  ,teleph"o3 #a-hjj-efg-dfib
  ,\tside ,canada3 7#ead7 #hgc-dfib
  
  ,if y regi/] =a ,,gst/,,hst a3.t )
,rev5u ,qu@ebec .2f y apply 6! ,,cra =a
,,bn a3.t1 we w use yr ,,gst/,,hst a3.t
numb] z ! base ( yr ,,bn a3.ts4
  ,if y op5 a ,,gst/,,hst a3.t .af y
regi/] =! ,,bn )! ,,cra1 ,rev5u ,qu@ebec
w give y a ,,gst/,,hst a3.t numb] bas$
on yr ,,bn4
  ,! ,,gst/,,hst a3.t numb]s t ,rev5u
,qu@ebec assigns w %[ ! ,,rt program
id5tifi]1 b !y w n %[ a ref];e numb]
7see page #e = m 9=m,n74

,note
  ,= yr o!r a3.ts 7i4e4 corporate 9come
  tax1 import/export1 & payroll
  deduc;ns7 regi/] ,on-l9e ) ,,cra   #ai
         ,do+ busi;s 9 ,quebec       b#h
  or -plete ,=m ,,rc#a1 ,reque/ =a
  ,busi;s ,numb] 7,,bn71 & mail or fax
  or call u ) yr regi/r,n4




















                                     #bj
      ,-plet+ ,=m ,,rc#a1 ,reque/    c#h
        =a ,busi;s ,numb] 7,,bn7
    
  ,if y h made "s basic deci.ns ab yr
busi;s1 s* z ! "n1 loc,n1 legal
/ructure1 fiscal ye>-5d1 & e/imat$
sales1 y >e probably r1dy 62g9 yr
busi;s's op],ns4 ,once y h 3sid]$ yr
legal responsibilities1 &! factors
9volv$ 9 op5+ any (! ,,cra major a3.ts1
y %d 2 r1dy 6apply =a ,,bn4
  ,if y decide y ne$ a ,,bn1 y w h
6-plete ,=m ,,rc#a1 ,reque/ =a ,busi;s
,numb] 7,,bn74 ,! foll[+ 9=m,n w help y
decide : a3.ts y ne$ & help y -plete !
=m4 ,all busi;ses h 6-plete boxes ,a#a
6,a#e ,"p ;,a & sign ! c]tific,n 9 ,"p
;,f4 ,y w h 6-plete "ps ;,b1 ;,c1 ;,d1
or ;,e (! =m dep5d+ on ! type ( a3.ts y
ne$ 6op54
--------------------------------------#i
      ,g5]al 9=m,n 7,"p ;,a (! =m7
    
  ,"p ;,a helps id5tify yr busi;s &!
nature ( xs activities4              #ba
        ,box ,a#a--,id5tific,n (     a#i
                 busi;s
    
  ,5t] ! legal "n & op]at+ or trad+ "ns
( yr busi;s &! busi;s & mail+ a4resses4
,we al ask y 6id5tify a 3tact p]son4

             ,busi;s a4ress
    
  ,! busi;s a4ress is ! loc,n (! (fice
": busi;s takes place4 ,? a4ress w usu,y
2 a /reet a4ress4 ,if ! loc,n is a rural
r\te1 ! a4ress %d 9clude ! lot & 3ces.n
numb]4 ,! mail+ a4ress is ! a4ress ": y
want u 6mail any correspond;e4 ,x c 2 !
same z ! busi;s a4ress1 or x c 2 a
di6]5t a4ress4

              ,3tact p]son
    
  ,! 3tact p]son (a busi;s c 2 an [n]
7i4e41 a sole proprietor1 "pn]1
director1 or (fic]7 or an employee :o
has ! 9=m,n 6op5 an a3.t4 ,! 3tact p]son
c regi/] yr busi;s1 make a3.t        #bb
          ,g5]al 9=m,n ,"p ;,a       b#i
5quiries1 & update a3.t 9=m,n )\t writt5
au?oriz,n4 ,y c "n 3tact p]sons at bo? !
legal 5t;y & program a3.t levels4 ,!
3tact p]son y "n at ! legal 5t;y level 9
,"p ;,a ( ,=m ,,rc#a c a3ess all yr
a3.ts4 ,program a3.t 3tacts h a3ess only
6_! designat$ a3.ts4 ,we provide space 9
"ps ;,b1 ;,c1 ;,d1 & ;,e (! =m s t y c
"n a4i;nal 3tact p]sons = any ( yr
a3.ts4 ,if y want 6au?orize a
repres5tative :o is n an employee ( yr
busi;s 6act = y1 y h 6-plete ,=m
,,rc#ei1 ,busi;s ,3s5t ,=m1 or prep>e a
lr ( au?oriz,n or equival5t c]tific,n &
s5d x 6u4 ,an au?oriz$ repres5tative1
(t5 a lawy]1 a3.tant1 cu/oms brok]1 or
tax profes.nal f \tside yr busi;s1 c
regi/] yr busi;s1 a3ess all yr ,,bn
a3.ts1 make a3.t 5quiries1 & provide
9=m,n 6update a3.ts4 ,au?oriz$
repres5tatives rema9 au?oriz$ until y
revoke _! au?oriz,n4

                                     #bc
        ,box ,a#b--,cli5t [n]%ip     c#i
                  type
    
  ,5t] ! [n]%ip type ( yr busi;s1 !
/ructure1 &! pr9cipals4 ,if y >e apply+
=a ,,bn =a "pn]%ip1 9clude ! "ns &
a4resses ( "pn]s or (fic]s z an atta*;t
6! =m4 ,if y >e regi/]+ =a ,,gst/,,hst
a3.t & y >e an 9dividual 7sole
proprietor71 y m/ provide yr social
9sur.e numb] z \tl9$ 9 ! ,social ,9sur.e
,numb] ,regul,ns 7,excise ,tax ,act74

        ,box ,a#c--,type ( op],n
    
  ,*eck ! box t be/ describes yr type (
op],n4
-------------------------------------#aj
       ,box ,a#d--,major -m]cial
                activ;y
    
  ,5t] yr major busi;s activ;y & give z
m* detail z possi#4 ,y h 6li/ ! products
y w sell & e/imate ! p]c5tage ( rev5ues
ea* product repres5ts4 ,= example1   #bd
          ,g5]al 9=m,n ,"p ;,a      a#aj
a new >t /ore may e/imate rev5ues (
#fj@3p = fram$ pa9t+s 79clud+ orig9al
"ws & pr9ts71 #cj@3p = fram+ s]vices1 &
#aj@3p = >t supplies4

      ,box ,a#e--,,gst/,,hst 9=m,n
    
  ,"ey"o has 6-plete box ,a#e4 ,if y ne$
a ,,gst/,,hst a3.t1 al -plete ,"p ;,b (!
=m4
  ,if yr busi;s is 9 ,quebec1 ! ,,bn
does n 9clude yr ,,gst/,,hst a3.ts4 ,= m
9=m,n see ! sec;n call$ 8,do+ busi;s 9
,quebec0 on page #g4

,note
  ,"! may 2 circum/.es ": y h 6det]m9e
  :e!r y >e self-employ$ or an employee
  2f regi/]+ = ,,gst/,,hst4 ,= example1
  a r1l e/ate ag5t :o e>ns a -mis.n =
  sales :ile "w+ =a "kn r1l e/ate ag5cy
  may 2 an employee & n h 6regi/]4 ,a qk
  te/ wd 2 6det]m9e :e!r an employ]
  )holds payroll deduc;ns4 ,if y     #be
          ,g5]al 9=m,n ,"p ;,a      b#aj
  >e n sure :e!r y >e an employee or
  self-employ$ p]son1 call u at
  #a-hjj-iei-eebe4

  ,2f y -plete ? sec;n (! =m1 y ne$ 6"k
basic 9=m,n ab yr oblig,ns & 5title;ts )
respect 6,,gst/,,hst4
  ,mo/ busi;ses t sell or provide
..taxa# gds & .s]vices 9 ,canada ne$ a
,,gst/,,hst a3.t4 ,taxa# gds & s]vices
m1ns gds & s]vices t >e taxa# at #f@3p1
#ad@3p1 & #j@3p 7z]o-rat$74 ,? .does .n
9clude ^? t >e exempt4

     ,gds & s]vices taxa# at #f@3p
               or #ad@3p
    
  ,if y >e a ,,gst/,,hst regi/rant & y
provide gds & s]vices t >e taxa# at
#f@3p or #ad@3p1 y h 6*>ge ,,gst/,,hst
6yr cli5ts4 ,y c al claim .9put .tax
.cr$its 6recov] ! ,,gst/,,hst y pay or
[e on gds & s]vices y 3sume1 use1 or
supply 9 yr -m]cial activities4      #bf
          ,g5]al 9=m,n ,"p ;,a      c#aj
  ,examples ( gds & s]vices taxa# at
#f@3p or #ad@3p 9clude3
    --comm]cial r5t2
    --sales & l1ses ( automobiles2
    --gasol9e2
    --clo?+ & footwe>2
    --legal & a3.t+ fees2
    --hotel a3ommod,n2 &
    --adv]tis+4
-------------------------------------#aa
        ,z]o-rat$ gds & s]vices
    
  ,if y >e a ,,gst/,,hst regi/rant & y
provide z]o-rat$ gds & s]vices1 y d n
*>ge ,,gst/,,hst 6yr cli5ts b y c claim
9put tax cr$its4 ,z]o-rat$ gds & s]vices
9clude3
    --basic groc]ies s* z milk1 br1d1 &
      vegeta#s2
    --c]ta9 prescrip;n drugs & m$ical
      devices2
    --mo/ f>m products & live/ock2
    --mo/ fi%]y products2 &
                                     #bg
          ,g5]al 9=m,n ,"p ;,a      a#aa
    --exports 7mo/ gds & s]vices taxa#
      at #f@3p or #ad@3p 9 ,canada >e
      z]o-rat$ :5 export$74
    
         ,exempt gds & s]vices
    
  ,:5 y provide exempt gds & s]vices1 y
d n *>ge ,,gst/,,hst 6yr cli5t & y _c
claim 9put tax cr$its4 ,9 g5]al1 :5 y
provide only exempt gds & s]vices1 y _c
regi/] = ,,gst/,,hst4 ,examples ( exempt
gds & s]vices 9clude3
    --l;g-t]m resid5tial r5ts &
      resid5tial 3dom9ium fees2
    --"d-c>e s]vices provid$ prim>ily
      6*n #ad ye>s old & "y]2
    --mo/ m$ical & d5tal s]vices2
    --mo/ f9ancial s]vices2 &
    --legal aid s]vices4
    
     ,d y h 6regi/] = ,,gst/,,hst8
    
  ,y .h .6regi/] = ,,gst/,,hst if y >e 9
"o (! foll[+ situ,ns3                #bh
          ,g5]al 9=m,n ,"p ;,a      b#aa
    --,y >e an op]ator ( taxi or lim\s9e
      s]vices or y >e a self-employ$
      9dep5d5t taxi or lim\s9e driv]
      7reg>d.s ( yr rev5ues74
    --,yr _wwide rev5ues 7& ^? ( yr
      associates7 f ..taxa# gds &
      .s]vices >e m ?an 4#cj1jjj 9 yr
      la/ f\r 3secutive cal5d> qu>t]s or
      9 "o s+le cal5d> qu>t]4 ,if y >e a
      public s]vice body 7*>;y1 non-
      pr(it organiz,n1 municipal;y1
      public college1 univ]s;y1 s*ool
      au?or;y1 or hospital au?or;y71 ?
      limit is 4#ej1jjj4 ,special rules
      al apply 6*>ities & public
      9/itu;ns z expla9$ on page #ad4 ,=
      m 9=m,n on h[ 6calculate !
      4#cj1jjj or 4#ej1jjj limit1 see !
      8,small suppli] calcul,n0 on !
      next page4
    --,y >e a non-resid5t :o 5t]s
      ,canada 6*>ge admis.n directly 7!
      admis.ns >e n made 0a resid5t
      promot] or ticket ag5t7        #bi
          ,g5]al 9=m,n ,"p ;,a      c#aa
      6audi;es at activities or ev5ts 9
      ,canada4 ,? rule does n apply if !
      admis.ns relate 6a 3v5;n ": at l1/
      #ge@3p (! att5dees >e non-resid5ts
      ( ,canada4
    --,y solicit ord]s 9 ,canada =
      prescrib$ gds 6be s5t 6,canada
      0mail or c\ri]1 & yr _wwide taxa#
      sales 7& ^? ( yr
-------------------------------------#ab
      associates7 >e m ?an 4#cj1jjj ov]
      ! pa/ f\r 3secutive cal5d> qu>t]s
      or 9 a s+le cal5d> qu>t] 74#ej1jjj
      if y >e a public s]vice body74
      ,prescrib$ gds 9clude pr9t$
      mat]ials1 s* z books1 newspap]s1
      p]iodicals1 & magaz9es1 & an audio
      record+ t relates 6^? public,ns &
      t a3ompanies ! public,ns :5 !y >e
      s5t 6,canada4
    
    

                                     #cj
           ,volunt>y regi/r,n       a#ab
    
  ,g5],y1 y d n h 6regi/] = ,,gst/,,hst
if yr _wwide rev5ues f taxa# gds &
s]vices >e 4#cj1jjj or less 74#ej1jjj =
public s]vice bodies74 ,if y d n exce$
^! limits1 y >e 3sid]$ a .small
.suppli]4 ,h["e1 y c regi/] volunt>ily4
,y may want 6d s =! foll[+ r1sons3
    --,y want 6claim 9put tax cr$its
      6recov] ! ,,gst/,,hst y pay or [e
      on yr busi;s pur*ases4
    --,y >e />t+ yr busi;s activities &
      y want 6regi/] 2f yr total _wwide
      rev5ues ( taxa# gds & s]vices
      exce$ 4#cj1jjj or 4#ej1jjj4
    --,yr cli5ts may d busi;s only )
      regi/]$ busi;ses4
  ,if y decide 6regi/] volunt>ily1 y h
6*>ge1 collect1 & remit ,,gst/,,hst on
yr sales ( gds & s]vices t >e taxa# at
#f@3p or #ad@3p4 ,y w al h 6file ,,gst/-
,,hst returns on a regul> basis4

                                     #ca
          ,g5]al 9=m,n ,"p ;,a      b#ab
,note
  ,if y decide 6regi/] volunt>ily1 y h
  6/ay regi/]$ = at l1/ "o ye> 2f y c
  c.el yr regi/r,n 7un.s y /op yr
  -m]cial activities74

        ,small suppli] calcul,n
    
  ,9 yr calcul,n 6det]m9e if y >e a
small suppli]1 y h 69clude yr rev5ues f
yr sales ( gds & s]vices t >e taxa# at
#f@3p1 #ad@3p1 & #j@3p 7z]o-rat$74 ,y al
h 69clude rev5ues ( all yr associates4
,y h 6exclude f9ancial s]vices1 gdwill1
& sales ( capital prop]ty4 ,! foll[+
examples expla9 h[ 6calculate ! limit
6det]m9e if y >e a small suppli]4

,example #a
  ,y />t$ yr busi;s 9 ,janu>y #bjjd &
  made ! foll[+ sales "?\t t ye>3


                                     #cb
          ,g5]al 9=m,n ,"p ;,a      c#ab
  ,f/ qu>t] 7,janu>y 6,m>*7 """" 4#b1jjj
  ,second qu>t] 7,april 6,june7 4#aj1jjj
  ,?ird qu>t] 7,july
    6,septemb]7 """"""""""""""" 4#ab1jjj
-------------------------------------#ac
  ,f\r? qu>t] 7,octob]
    6,decemb]7 """"""""""""""""" 4#e1jjj
  ,total """""""""""""""""""""" 4#bi1jjj
  
  ,2c y did n exce$ ! 4#cj1jjj limit 9 !
  f\r 3secutive cal5d> qu>t]s1 y >e
  3sid]$ a small suppli] "?\t #bjjd1 !
  f/ qu>t] ( #bjje1 &! mon? ( ,april
  #bjje4 ,at ! 5d ( e qu>t]1 y h 6make !
  same calcul,n 6det]m9e if y >e / a
  small suppli]4

,example #b
  ,? example %[s :at happ5s :5 y exce$ !
  4#cj1jjj limit3



                                     #cc
          ,g5]al 9=m,n ,"p ;,a      a#ac
  ,f/ qu>t] 7,april #bjjd
    6,june #bjjd7 """""""""""""" 4#b1jjj
  ,second qu>t] 7,july #bjjd
    6,septemb] #bjjd7 """"""""" 4#aj1jjj
  ,?ird qu>t] 7,octob] #bjjd
    6,decemb] #bjjd7 """""""""" 4#ab1jjj
  ,f\r? qu>t] 7,janu>y #bjje
    6,m>* #bjje7 """"""""""""""" 4#h1jjj
  ,total """""""""""""""""""""" 4#cb1jjj
  
  ,2c y exce$$ ! 4#cj1jjj limit 9 ! la/
  f\r 3secutive cal5d> qu>t]s1 y c1se
  6be a small suppli] at ! 5d (! foll[+
  mon? 75d ( ,april #bjje74 ,? m1ns t y
  h 6/>t collect+ ,,gst/,,hst 9 ,may
  #bjje4 ,y h #cj "ds af ! "d y f/ make
  a sale o!r ?an z a small suppli]
  6apply 6be regi/]$4 ,= example1 if y
  made ? sale on ,may #e1 y h 6regi/] 2f
  ,june #d4



                                     #cd
          ,g5]al 9=m,n ,"p ;,a      b#ac
,example #c
  ,? example expla9s :at happ5s if y
  exce$ ! 4#cj1jjj limit 9 "o "picul>
  cal5d> qu>t]3

  ,f/ qu>t] 7,janu>y 6,m>*7 """" 4#b1jjj
  ,second qu>t] 7,april 6,june7 4#aj1jjj
  ,?ird qu>t] 7,july
    6,septemb]7 """"""""""""""" 4#ch1jjj
  
  ,2c y exce$$ ! limit 9 "o "picul>
  cal5d> qu>t]1 y c1se .immly 6be a
  small suppli]4 ,y h 6*>ge ! tax on !
  sale t made y exce$ ! limit ev5 if y
  >e n yet regi/]$4 ,y h #cj "ds af ! "d
  y make ! sale t made y exce$ ! small
  suppli] limit 6apply 6be regi/]$4 ,9 ?
  "picul> case1 if y made ? sale on
  ,septemb] #bc1 y h until ,octob] #bb
  6regi/]4



                                     #ce
         ,o!r cases = volunt>y       #ad
                regi/r,n
    
  ,y mi<t al 2 a# 6regi/] volunt>ily if
y >e 9 "o (! foll[+ situ,ns3
  --y >e a non-resid5t :o c>ries on
    busi;s \tside ,canada & y regul>ly
    solicit ord]s = gds 6be deliv]$ 9 or
    export$ 6,canada2
  --y >e a non-resid5t :o c>ries on
    busi;s \tside ,canada & y 5t] 96an
    agree;t 6p]=m s]vices 9 ,canada1
    6supply 9tangi# prop]ty 6be us$ 9
    ,canada or t relates 6r1l prop]ty
    situat$ 9 ,canada1 6gds situat$ 9
    ,canada1 or 6s]vices 6be p]=m$ 9
    ,canada2
  --y >e a li/$ f9ancial 9/itu;n & y >e
    a resid5t ( ,canada2
  --y >e a corpor,n resid5t 9 ,canada1
    &3
    --y [n %>es or hold debts (a relat$
      corpor,n2 or
    --y acquire or propose 6acquire at
      l1/ #ij@3p (! issu$ & \t/&+    #cf
          ,g5]al 9=m,n ,"p ;,a      a#ad
      %>es ( ano!r corpor,n1 hav+ full
      vot+ "rs "u all circum/.es4
    ,9 ei sc5>io1 #ij@3p or m (! prop]ty
    (! o!r corpor,n _h 6be acquir$ 0t
    corpor,n = 3sump;n1 use1 or supply
    exclusively 9 xs -m]cial activities4
  
       ,special rules = *>ities &
            public 9/itu;ns
    
  ,a *>;y is a regi/]$ *>;y or a regi/]$
,canadian amateur a?letic associ,n "u !
,9come ,tax ,act4 ,a public 9/itu;n is a
*>;y t is al a s*ool au?or;y1 public
college1 univ]s;y1 hospital au?or;y1 or
local au?or;y det]m9$ 6be a municipal;y4
,*>ities & public 9/itu;ns qualify z
small suppli]s if !y meet ei (! foll[+
te/s3
    --! 4#ej1jjj small suppli] limit 7z
      expla9$ e>li]72 or
    --! 4#bej1jjj gross rev5ue te/4 ,= m
      9=m,n on ! 4#bej1jjj gross rev5ue
                                     #cg
          ,g5]al 9=m,n ,"p ;,a      b#ad
      limit1 see ! guide call$ ,,gst/-
      ,,hst ,9=m,n = ,*>ities4
    
          ,non-resid5t secur;y
    
  ,9 g5]al1 non-resid5ts :o d n h a
p]man5t e/abli%;t 9 ,canada & :o regi/]
=! ,,gst/,,hst h 6provide secur;y4 ,= m
9=m,n on secur;y1 see \r guide call$
,do+ ,busi;s 9 ,canada--,,gst/,,hst
,9=m,n = ,non-,resid5ts4

      ,regi/]+ =a ,,gst/,,hst a3.t
            7,"p ;,b (! =m7
    
  ,if1 af -plet+ box ,a#e1 y det]m9e t y
h 6regi/] = ,,gst/,,hst or y want
6regi/] volunt>ily1 -plete ,"p ;,b (!
=m4
-------------------------------------#ae
         ,box ,b#b--,fil+ 9=m,n
    
  ,5t] ! fiscal ye>-5d date ( yr busi;s
9 ! f/ sec;n ( box ,b#b4 ,a fiscal   #ch
        ,regi/]+ = a3.t ,"p ;,b     a#ae
ye> c 2 ei a cal5d> or non-cal5d> ye>4
,= all busi;ses1 ! tax ye> = 9come tax
purposes is ! fiscal ye> = ,,gst/,,hst
purposes4 ,y c *ange yr ,,gst/,,hst
fiscal ye>-5d 0call+ u at
#a-hjj-iei-eebe or 0fil+ ,=m ,,gst#gj1
,elec;n or ,revoc,n ( an ,elec;n 6,*ange
a ,,gst/,,hst ,fiscal ,ye>4
  ,5t] ! e6ective date ( regi/r,n 9 !
second sec;n ( box ,b#b4 ,! e6ective
date ( regi/r,n = ,,gst/,,hst is
important 2c x helps set up yr report+
require;ts1 & x e/abli%es ! date t y
2come bo? lia# 6collect ,,gst/,,hst &
eligi# 6claim 9put tax cr$its4
  ,if y regi/] on a volunt>y basis1 y c
l1ve ? sec;n blank1 & we w 5t] ! date we
process yr reque/ =a ,,gst/,,hst a3.t z
! e6ective date4 ,y c1 h["e1 *oose a
lat] date 7e4g41 if y h n yet set up yr
busi;s74
  ,if y h 6regi/] = ,,gst/,,hst1 yr
e6ective date is det]m9$ z foll[s3
                                     #ci
        ,regi/]+ = a3.t ,"p ;,b     b#ae
  #a4 ,if1 dur+ ! f\r mo/ rec5t
    3secutive cal5d> qu>t]s1 yr ,,gst/-
    ,,hst taxa# sales >e m ?an 4#cj1jjj
    74#ej1jjj if y >e a public s]vice
    body7 yr e6ective date is ! date y
    make yr f/ taxa# sale 9 ,canada af !
    mon? foll[+ ! cal5d> qu>t] 9 : yr
    sales 7 m ?an 4#cj1jjj 7or
    4#ej1jjj74
  
,example
  ,suppose yr sales =! f\r cal5d> qu>t]s
  5d+ on ,decemb] #ca1 #bjjd1 7 m ?an
  4#cj1jjj on ,decemb] #aj1 #bjjd4 ,y !n
  make taxa# sales 7in ,canada7 on
  ,janu>y #ae1 #bjje1 & ,febru>y #aj1
  #bjje4 ,yr e6ective date ( regi/r,n wd
  2 ,febru>y #aj1 #bjje4

  #b4 ,if1 9 a s+le qu>t]1 yr ,,gst/-
    ,,hst taxa# sales >e m ?an 4#cj1jjj
    7or 4#ej1jjj if y >e a public s]vice
    body71 ei z a result ( "o sale or
    cumulative sales 9 ! same        #dj
        ,regi/]+ = a3.t ,"p ;,b     c#ae
    cal5d> qu>t]1 ! e6ective date is !
    date ! transac;n o3urr$ t made yr
    sales m ?an 4#cj1jjj 7or 4#ej1jjj74
  
,example
  ,if yr sales 7 m ?an 4#cj1jjj 9 !
  qu>t] al"o1 on ,novemb] #aj1 #bjjd1 yr
  e6ective date ( regi/r,n wd 2 ,novemb]
  #aj1 #bjjd1 &! sale t put y ov] !
  limit wd 2 taxa#4

  ,if y h 6regi/] = ,,gst/,,hst reg>d.s
( yr ,,gst/,,hst taxa# sales1 yr
e6ective date is ! date y 2gan 6provide
! ,,gst/,,hst taxa# gds & s]vices4 ,if y
>e an op]ator (a taxi or lim\s9e s]vice1
! e6ective date is ! date y 2gan 6op]ate
! s]vice4 ,= non-resid5ts
-------------------------------------#af
:o *>ge admis.n directly 6audi;es1 !
e6ective date is ! f/ date an admis.n is
*>g$4

                                     #da
       ,box ,b#c--,report+ p]iod    a#af
    
  ,y h 6e/imate yr total annual ,,gst/-
,,hst taxa# sales .made .9 .,canada 9
box ,b#c4 ,? am.t det]m9es ! frequ5cy =
fil+ yr ,,gst/,,hst returns4 ,9 ?
calcul,n1 9clude yr total taxa# sales (
gds & s]vices made 9 ,canada1 9clud+ ^?
( yr associates4 ,d n 9clude z]o-rat$
exports & f9ancial s]vices1 taxa# sales
( capital r1l prop]ty1 or gdwill4 ,!
foll[+ *>t %[s ! assign$ report+ p]iods
bas$ on ! e/im,n ( yr rev5ues &! op;ns
availa#4 ,if y want 6*ange yr assign$
p]iod1 -plete ! 8,op;ns0 sec;n 9 box
,b#c or call u at #a-hjj-iei-eebe4








                                     #db
       ,assign$ report+ p]iods &    b#af
                 op;ns
    
,transcrib]'s note3
  7,! foll[+ *>t is set up 9 ?ree
  columns3
  ,column #a3 ,annual taxa# sales
  ,column #b3 ,assign$ report+ p]iod
  ,column #c3 ,op;ns7
  
,annual taxa# sales3 4#ejj1jjj or less
,assign$ report+ p]iod3 ,annual
,op;ns3 ,mon?ly or qu>t]ly

,annual taxa# sales3 ,m ?an 4#ejj1jjj up
  64#f1jjj1jjj
,assign$ report+ p]iod3 ,qu>t]ly
,op;ns3 ,mon?ly

,annual taxa# sales3 ,m ?an 4#f1jjj1jjj
,assign$ report+ p]iod3 ,mon?ly
,op;ns3 ,nil


                                     #dc
        ,regi/]+ = a3.t ,"p ;,b     c#af
  ,we assign an annual report+ p]iod
6mo/ f9ancial 9/itu;ns & 6*>ities
reg>d.s ( _! rev5ues4

        ,box ,b#d--,type ( op],n
    
  ,*eck ! box t be/ describes yr type (
op],n4

      ,box ,b#e--,direct ,deposit
       ,9=m,n =a ,,gst/,,hst a3.t
    
  ,regi/rants :o *oose ? op;n w h _!
refund deposit$ 96_! *os5 a3.t at _!
f9ancial 9/itu;n4 ,! refund w 2 deposit$
on ! same "d t ! *eque wd h be5 mail$ \4
,direct deposit is a 3fid5tial1 3v5i5t1
& dep5da# way ( rcvg a refund4
,regi/rants rcv ! b5efit (! direct
deposit pay;t on ! pay;t date (! refund4
  ,direct deposit al reduces !
possibil;y ( lo/1 /ol5 or de/roy$ *eques
z well z o!r possi# delays t c o3ur )
regul> mail4 ,,gst/,,hst cli5ts      #dd
        ,regi/]+ = a3.t ,"p ;,b     d#af
may *oose 6h _! refund & rebate pay;ts
deposit$ 9 _! a3.t at any bank1 tru/
-pany1 cr$it union or o!r regi/]$
f9ancial 9/itu;n 9 ,canada4 ,! a3.t
id5tifi$ has 6hold ,canadian funds4
  ,regi/rants :o *oose ? op;n m/ provide
_! f9ancial 9/itu;n's bran* numb]1
9/itu;n numb]1 a3.t numb]1 &! "n7s7 (!
a3.t hold]7s74
-------------------------------------#ag
      ,regi/]+ =a payroll deduc;ns
          a3.t 7,"p ;,c (! =m7
    
  ,mo/ employ]s1 tru/ees1 & adm9i/rators
ne$ a payroll deduc;ns a3.t4

               ,employ]s
    
  ,y >e an employ] if3
    --y pay a sal>y1 wages 79clud+
      adv.es71 bonuses1 vac,n pay1 or
      tips 6yr employees2 or
    --y provide a b5efit1 s* z bo>d &
      lodg+1 6yr employees4          #de
        ,regi/]+ payroll ,"p ;,c    a#ag
  ,usu,y1 a p]son :o p]=ms s]vices = y
is yr employee 75gag$ "u a 3tract (
s]vice74 ,g5],y1 an employ]-employee
rel,n%ip exi/s if y h ! "r 63trol &
direct ! p]son or p :o p]=m ! s]vices =
y4 ,if y >e n sure :e!r "s"o is yr
employee1 call ! ,busi;s ,5quiries l9e
at #a-hjj-iei-eebe4

        ,tru/ees & adm9i/rators
    
  ,if y >e a tru/ee or an adm9i/rator
7e4g41 (a regi/]$ retire;t sav+s plan or
a regi/]$ retire;t 9come fund71 y ne$ a
payroll deduc;ns a3.t 6deduct & remit
9come tax4 ,? applies if y3
    --adm9i/]1 manage1 4tribute1 w9d up1
      3trol1 or o!rwise d1l )! prop]ty1
      busi;s1 e/ate1 or 9come ( ano!r
      p]son2 &
    --au?orize or cause a pay;t 6be made
      = t o!r p]son :o p]=ms a func;n
      simil> 6! "o a tru/ee p]=ms4
                                     #df
        ,regi/]+ payroll ,"p ;,c    b#ag
  ,a tru/ee 9cludes a liquidator1 rcvr1
rcvr-manag]1 tru/ee 9 bankruptcy1
assignee1 executor1 adm9i/rator1
seque/rator1 or any o!r p]son :o p]=ms a
func;n simil> 6t (a tru/ee4
  ,z soon z y 2come an employ]1 tru/ee1
or adm9i/rator1 y ne$ a payroll deduc;ns
a3.t4 ,y w h 6op5 ! a3.t 2f ! f/
remitt.e date1 : falls on ! #ae? "d (!
mon? foll[+ ! mon? 9 : y 2come an
employ]1 tru/ee1 or adm9i/rator4

      ,regi/]+ = an import/export
          a3.t 7,"p ;,d (! =m7
    
  ,if yr busi;s w 2 import+ -m]cial
%ip;ts f a =eign c.try1 or export+
-m]cial gds 6o!r c.tries1 y %d regi/] =
an import/export a3.t4 ,we w use !
import/export a3.t numb] 6process cu/oms
docu;ts4 ,6avoid delays 9 rel1s+ yr gds
at ! bord]1 op5 yr a3.t .2f y import or
export gds4
                                     #dg
        ,regi/]+ import ,"p ;,d     c#ag
  ,:5 y -plete ,=m ,,rc#a1 ,reque/ =a
,busi;s ,numb] 7,,bn71 9clude all yr
busi;s "ns t may appe> on cu/oms rel1se
=ms & docu;ts1 s* z -m]cial 9voices4 ,^!
"ns cd 2 ! legal 5t;y
-------------------------------------#ah
or -mon trad+ "n4 ,if ! "n on ! cu/oms
rel1se docu;t is di6]5t f ! "ns t appe>
9 yr ,,bn a3.t1 yr gds may 2 held up at
! bord]4
  ,:5 two or m corpor,ns m]ge & cr1te a
new corpor,n1 a new ,,bn w 2 issu$ 6!
new corpor,n4 ,any import/export a3.ts y
_h =! m]g$ corpor,ns w 2 immly clos$4
,c]ta9 privileges s* z ! ,frequ5t
,import ,rel1se ,sy/em 7,,first7 &!
,pre-,>rival ,rel1se ,sy/em 7,,pars7
l9k$ 6yr previ\s numb] may ne$ 6be
review$4




                                     #dh
         ,regi/]+ =a corporate      a#ah
     9come tax a3.t 7,"p ;,e (! =m7
    
  ,if y want 6op5 a corporate 9come tax
a3.t1 y %d -plete ,"p ;,e (! =m4 ,9 mo/
cases1 new corpor,ns w automatic,y rcv a
,,bn f ! ,,cra )9 #de "ds ( 9corporat+
at ! f$]al or prov9cial level4 ,all
corpor,ns h 6provide a copy (!
c]tificate ( 9corpor,n or amalgam,n4 ,if
y ne$ yr ,,bn .2f we s5d y 3firm,n t we
h op5$ a corporate 9come tax a3.t = y1
pl1se call ! ,busi;s ,5quiries l9e at
#a-hjj-iei-eebe4










                                     #di
                                    b#ah























                                     #ej
        ,:at happ5s af y regi/]8    c#ah
    
  ,soon af y regi/] =! ,,bn1 we w s5d y
a lr 3firm+ yr ,,bn &! a3.ts y h op5$1
&a summ>y (! 9=m,n y provid$ on
regi/r,n4
  ,y c ord] public,ns t provide m
details ab ! a3.ts y op54 ,on yr ,,bn
applic,n =m1 j answ] 8yes0 6! "q 8,d y
want u 6s5d y ,,gst/,,hst1 payroll
deduc;ns1 or import/export a3.t 9=m,n80

      ,gds & s]vices tax/h>moniz$
               sales tax
    
  ,if y ask = m ,,gst/,,hst 9=m,n1 we w
s5d y a copy (! guide call$ ,g5]al
,9=m,n = ,,gst/,,hst ,regi/rants1 :
expla9s h[ ,,gst/,,hst "ws4 ,we w al s5d
y an 9=m,n %eet1 ,,gst/,,hst ,op;ns1 :
4cusses ! v>i\s elec;ns y c make 6*ange
yr assign$ report+ p]iods1 fiscal ye>1 &
a3.t+ p]iods4

                                     #ea
           ,payroll deduc;ns        d#ah
    
  ,if y ask = m payroll 9=m,n1 we w s5d
y a copy (! employ]s' guides call$
,payroll ,deduc;ns & ,remitt.es1 : 3ta9
details ab ! 9come tax1 ,canada ,p5.n
,plan 3tribu;ns1 ,quebec ,p5.n ,plan
3tribu;ns1 & ,employ;t ,9sur.e premiums
t employ]s1 tru/ees1 & adm9i/rators h
6deduct & remit4
-------------------------------------#ai
  ,y w al rcv ! payroll deduc;ns ta#s
6help y calculate yr employees'
deduc;ns4 ,y c get ^! ta#s 9 pap] or
diskette4 ,ta#s on ,diskette c 2 us$
0bo? ,,pc & ,mac9to% -put]s4 ,! program
is n[ availa# on -pact disc 7;,,cd74 ,y
c 9/all ei ! ,w9d[s or ,mac9to% v].n f !
same ;,,cd4 ,y c al d[nload ! program f
! ,,cra's ,web site at
_+www.cra.gc.ca/payroll_:4
  ,un.s y >e a l>ge employ]1 we h 6rcv
deduc;ns on or 2f ! #ae? "d (! mon? af !
mon? t ! employ]1 tru/ee1 or adm9i/rator
pd ! remun],n4 ,if ! due date        #eb
           ,payroll deduc;ns        a#ai
falls on a ,satur"d1 ,sun"d1 or holi"d1
! remitt.e is due on ! next "w+ "d4 ,!
excep;n 6? rule is = l>ge employ]s1 :o h
6remit m (t54 ,! rules = all employ]s >e
expla9$ 9 ! employ]s' guide call$
,payroll ,deduc;ns & ,remitt.es4

,note
  ,if y op5 a payroll deduc;ns a3.t & >e
  !n delay$ 9 hir+ yr employees1 y %d
  notify u4 ,o!rwise1 y w rcv a notice
  ask+ = yr f/ pay;t4

           ,import+ & export+
    
  ,if y ne$ m 9=m,n on import+ &
export+1 ask u =a copy (! guide call$
,import+ ,-m]cial ,gds ,96,canada1 :
3ta9s 9=m,n 6help y prep>e ! docu;ts
ne$$ 6import -m]cial gds 96,canada4



                                     #ec
          ,corporate 9come tax      b#ai
    
  ,if yr busi;s is f$],y or prov9ci,y
9corporat$1 or if y >e a non-resid5t
corpor,n op]at+ 9 ,canada1 y h 6file a
corporate 9come tax return4 ,corpor,ns t
we 3sid] 6be regi/]$ *>ities >e ! only
excep;n4 ,2 sure 6file ! corporate 9come
tax return )9 six mon?s (! 5d ( ea* tax
ye>4 ,al 2 advis$ t g5],y1 corpor,ns h
6pay _! taxes 9 mon?ly 9/al;ts4 ,! tax
ye> (a corpor,n is xs fiscal p]iod4
  ,if y d n use ! s]vices ( an a3.tant &
y require assi/.e 9 calculat+ yr
corporate tax 9/al;ts1 y c get copies (!
,t#b ,corpor,n--,9come ,tax ,guide z
well z ! ,corpor,n ,9/al;t ,guide f !
,,cra ,web ,site at
_+www.cra-arc.gc.ca/formspubs_: or
0call+ ! ,busi;s ,5quiries l9e at
#a-hjj-iei-eebe4 ,! guides w help y
-plete yr corporate 9come tax return1 &
assi/ y 9 calculat+ yr 9/al;ts (
corporate tax4
                                     #ed
            ,yr op9ion c.ts          #bj
    
  ,we review ? guide ea* ye>4 ,if y h
any -;ts or su7es;ns t wd help u improve
! explan,ns x 3ta9s1 we wd l 6he> f y6
,pl1se s5d yr -;ts to3

  ,cli5t ,s]vices ,directorate
  ,canada ,rev5ue ,ag5cy
  #gej ,h]on ,road
  ,ottawa ,,on ,k#a;,a #j;,l#e













                                     #ee