Income tax

If you are starting a business, it is important for you to be familiar with certain rules concerning income tax, even if you are not preparing a tax return at the moment.

If you carry on a sole proprietorship or are a member of a partnership, the information contained in the "Self-employed persons" portal, under Fiscal obligations and Detailed information  will be of interest to you. You will find information on

• the fiscal period
• accounting (income and expenses)
• business income
• operating expenses
• instalment payments, etc.

In the same portal, see also under Instalment payments.

If your business is a corporation, the Income tax section in the "Businesses" portal contains useful information on

• the fiscal period
• business income
• operating expenses
• tax credits
• the temporary exemption
• instalment payments, etc.