CRA resources for small and medium businesses
Direct access to tax-related services and information for businesses.
On this page:
Business number registration
Services and information:
- When you need a business number or Canada Revenue Agency program accounts
- How to register for a business number
- Changes to your business and tax accounts
- Authorize a representative or cancel their authorization
- CRA registration and provincial or other federal programs
- How certain relationships affect the small business deduction and SR&ED investment tax credits
Most requested services for business number registration
Income tax
Services and information:
- Business or professional income
- Partnership income
- Corporation income tax
- Tax information for non-resident corporations
Most requested services for income tax:
Payroll
Steps for payroll:
- Get ready to make to make deductions
- Set up a new employee
- Open a payroll program account
- Calculate deductions and contributions
- Pay (remit) source deductions
- Send your payroll information returns
Other services and information for payroll:
- Find taxable benefits and allowances
- Modify your payroll account details
- Close your business tax accounts
- What if you remit (pay) late or you do not make a payment
- What happens if you file late or do not file
Most requested services for payroll:
- Payroll deductions online calculator
- Calculating EI premiums unts
- Calculating CPP contributions
- What to expect during a payroll examination
- Important dates for payroll
- 2020 changes
GST/HST for business
Steps to collect and remit (pay) the GST/HST and file a return:
- When to register for and start paying the GST/HST
- Open or manage an account
- Charge and collect the tax
- Complete and file a return
- Remit (pay) the tax you collected
Other services and information for GST/HST for business:
- Claim a GST/HST rebate
- Apply for a GST/HST credit
- Confirming a GST/HST account number
- GST/HST for digital economy businesses
Most requested services for GST/HST for business:
Excise taxes, duties and levies
Services and information:
Most requested services for Excise taxes, duties and levies:
Other tax-related resources for businesses
Forms and publications
Forms, guides, tax packages, and other Canada Revenue Agency (CRA) publications.
Acts and Regulations
Tax-related acts, regulations, conventions and treaties wholly or partially administered by the Canada Revenue Agency.
Authorizing a representative
Follow these steps to give your representative access to your tax information.
Submitting an authorization request through Represent a Client
Follow these steps to submit an authorization request to gain online access to your client’s information.
