Canada Revenue Agency
Symbol of the Government of Canada
Skip to content | Skip to institutional links

Common menu bar links

 

Institutional links

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.

Topics for Small and medium-size enterprises zone

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
 Requirements for manufacturers and wholesalers

 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
Events and seminars
Events and seminars provided by the CRA for business clients across Canada.		 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.

Date Modified: 2007-01-02

Top of Page
Important Notices