Information for Canadian Small Businesses: Table of Contents
RC4070(E) Rev. 17
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This guide uses plain language to explain the most common tax situations. It is provided for information only and does not replace the law.
Table of contents
- Is this guide for you?
- Chapter 1 – Setting up your business
- Chapter 2 – 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 3 – Excise taxes, excise duties, the softwood lumber products export charge, and the Air Travellers Security Charge
- Chapter 4 – Payroll deductions and remittances
- Chapter 5 – Income tax
- Chapter 6 – Audits
- Chapter 7 – Objections and appeals
- Chapter 8 – At your service
- Digital services for businesses
- Advance income tax rulings and interpretations
- Scientific Research and Experimental Development (SR&ED) Program
- Canada business service centres
- Innovation, Science and Economic Development Canada
- Your rights, entitlements, and obligations
- What is the Voluntary Disclosures Program?
- Cancel or waive penalties or interest
- Important dates for businesses
- Addresses on our website
- Forms and publications
- Online services
- For more information
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