CRA resources for small and medium businesses

Business registration with the CRA

Register for a business number (BN) and CRA program accounts for your business.

Key tasks:

• Find out when you need a BN and CRA program accounts

• Register for a BN

• Open or update CRA program accounts such as GST/HST, payroll, corporation income tax

Income tax filing for your business

Filing requirements for business income tax, including corporation income tax (T2), sole proprietor or partnership return, and other required forms.

Key tasks:

• File a corporation income tax (T2) return, sole proprietor, or partnership return

• Claim business expenses

• Claim federal tax credits, rebates, and investment tax credits

• Make tax payments including instalment payments

• Know when late-filing penalties and interest are applied

GST/HST

Register, charge, file, and remit the goods and services tax/harmonized sales tax (GST/HST).

Key tasks:

• Find out when to register for the GST/HST

• Charge and collect the GST/HST

• File a GST/HST return

• Get a GST/HST access code

• Remit the tax you collected

• Claim GST/HST rebates

• Confirm a GST/HST number

Payroll

Understand your responsibilities when you pay employees.

Key tasks:

• Open or manage your payroll account

• Calculate source deductions

• Remit payroll deductions and contributions

• Issue T4 slips and summaries

• Calculate employment benefits, allowances, and taxable benefits

Representative authorization

What you need to know about representatives, how to authorize them and how to cancel authorization

Key tasks:

• Authorize a representative

• Confirm a representative’s authorization request

• Cancel authorization for a representative

• Find out how a representative can submit an authorization request

Manage your business

Access your business information online in your CRA account and keep your information up to date.

Key tasks:

• Access your business information using My Business Account in your CRA account

• Make changes to your business information including legal name, address, ownership structure

• Get important messages through business mail online

Excise and specialty taxes

Excise duties and taxes, other levies and charges, and customs duties and tariffs collected by the federal government.

Key tasks:

• Find excise duty rates including for alcohol and tobacco

• Find excise tax rates

• Request a ruling or interpretation

• Find Air Travellers Security Charge rates

GST/HST calculator

Calculate the amount of sales tax to charge in Canada based on province or territory.

Key tasks:

• Calculate the amount of sales tax to charge based on province or territory

• Find GST/HST or PST rates by province or territory

Forms and publications

Find forms, publications, detailed technical information, and instructions.

Key tasks:

• Find detailed technical information such as guides, folios, and bulletins

Free tax help for self-employed and small business

Get free tax help using the CRA Liaison Officer service.

Key tasks:

• Understand your tax obligations

• Get help finding deductions you can claim

• How to avoid common tax errors

• Get guidance on your obligations for your rental income

Scientific research and experimental development (SR&ED) tax incentives

To help eligible Canadian businesses find tax incentives for research and development.

Key tasks:

• Find free SR&ED webinars

• Request a visit through the SR&ED Outreach program

• Learn how to apply for SR&ED tax incentives

Videos and webinars for businesses

Videos and recorded webinars related to your responsibilities as a business.

Key tasks:

• Search for videos based on a variety of business-related topics

• Find recordings of past webinars

Acts and Regulations

Tax-related acts, regulations, conventions and treaties administered by the CRA.

Key tasks:

Not applicable