Information for Canadian Small Businesses: Table of Contents
RC4070(E) Rev. 16
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Unless otherwise noted, all legislative references are to the Income Tax Act and the Income Tax Regulations.
Table of contents
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- Chapter 1 – General information
- Chapter 2 – Setting up your business
- Sole proprietorship
- Business Number
- Keeping records
- Bringing assets into a business
- Chapter 3 – Goods and services tax/harmonized sales tax (GST/HST)
- What is the GST/HST?
- Who pays the GST/HST?
- Do you have to charge the GST/HST?
- Should you register for the GST/HST?
- Fiscal year for GST/HST purposes
- Reporting periods
- Input tax credits
- Calculating your net tax
- GST/HST returns
- Filing and remitting due dates
- Chapter 4 – Excise taxes, excise duties, the softwood lumber products export charge, and the Air Travellers Security Charge
- Chapter 5 – Payroll deductions and remittances
- Chapter 6 – Income tax
- Accounting for your earnings
- Fiscal period for income tax purposes
- How to report your business income
- Chapter 7 – Audits
- Chapter 8 – Objections and appeals
- Chapter 9 – At your service
- Electronic services for businesses
- Advance income tax rulings and interpretations
- Ruling for a Canada Pension Plan (CPP) or employment insurance (EI)
- GST/HST rulings and interpretations
- Excise duty rulings and interpretations
- Excise taxes and other levies rulings and interpretations
- Scientific Research and Experimental Development (SR&ED) Program
- Canada business service centres
- Industry Canada
- Your rights, entitlements, and obligations
- What is the Voluntary Disclosures Program?
- Cancellation of penalties or interest
- Important dates for businesses
- Addresses on our website
- Forms and publications
- Online services
- For more information
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