Guide for Canadian Small Businesses

RC4070(E) Rev. 01

The success of small business is an essential part of Canada's economic growth. At the Canada Customs and Revenue Agency (CCRA), our goal is to provide all the support we can. We work in partnership with small businesses to improve services, reduce the burden of compliance, and maintain confidence in Canada's tax system.

We created this publication in co-operation with the members of the Small Business Advisory Committee. This committee provides advice and comments on administrative concerns and initiatives to CCRA officials from the perspective of small business. The committee members are small business owners from all parts of Canada, from diverse backgrounds, and represent all sectors of the Canadian economy.

Visually impaired persons can order publications in braille or large print, or on audio cassette or computer diskette, by calling 1-800-267-1267 weekdays from 8:15 a.m. to 5:00 p.m. (Eastern Time).

This guide uses plain language to explain the most common situations. We regularly revise our publications to take into account changes in the law.

La version française de cette publication est intitulée Guide pour les petites entreprises canadiennes.

This document is also available in other formats.

Your opinion counts! We review our income tax guides and pamphlets each year. If you have any comments or suggestions to help us improve our publications, we would like to hear from you! Please send your comments to: Your Opinion Counts Canada Customs and Revenue Agency Place Vanier, Tower A Ottawa ON K1A 0L5