In Canada, there are several taxes, tariffs, and duties. The Canada Revenue Agency (CRA) is the federal government department responsible for administering tax laws for the Government of Canada and for most provinces and territories. The most common taxes are:
- Income tax
- Employment insurance premiums (EI)
- Canada Pension Plan contributions (CPP)
- Provincial sales taxes (PST)
- The goods and services tax (GHT/HST)
The information is brought to you directly from the Canada Revenue Agency.
What's new
New topics are now available on our site; Keeping records and E‑commerce and electronic record keeping and Completing slips and summaries.
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Topics for businesses
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Payroll
Deduct, remit and report CPP, EI, and income tax. Complete and file information returns, and more |
My Business Account
Convenient and secure online access to your personalized business account information and services.
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Goods and services tax/ harmonized sales tax (GST/HST)
Register, collect, pay and report GST/HST. Claim rebates and credits, file returns, and more |
Business account registration
Registering your business and its accounts: GST/HST, payroll, import/ export, and corporate income tax |
Changes to your business
Changing your address, business name, ownership, closing accounts, hiring an employee, and more |
Corporations
Reporting corporate income tax and filing the T2 corporate income tax return. Paying by instalments. |
Sole proprietorships and Partnerships
Income and expenses – T2124 and T2032. Capital cost allowance, partnership, and more |
Excise taxes and other levies
Excise taxes imposed on certain products, Softwood lumber, other levies, Excise tax rates, and more |
Excise duties
Information on excise duties imposed on spirits, wine, beer, and tobacco products made in Canada. |
Other topics
Keeping records, Deemed Trust, Contract payment reporting, Importing/Exporting, and more |
Events and seminars
Events and seminars provided by the CRA for business clients across Canada. |
All rates
Find information on federal and provincial/territorial tax rates, prescribed interest rates, prescribed interest rates for leasing rules, exchange rates, mileage rates and more.
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| Important Dates Due dates for filing your returns and making your payments. Establishing a fiscal year-end and calculating instalment payments. |