CRA resources for small and medium businesses

Direct access to tax-related services and information for businesses.

On this page:

• Business number registration
• Income tax
• Payroll
• GST/HST
• Excise taxes, duties and levies

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
• COVID-19 and information for employers

Most requested services for business number registration

• Register with the CRA’s electronic services

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:

• My Business Account
• Represent a Client
• Liaison officer
• Payments

Payroll

Steps for payroll:

1. Find out if you need to make payroll deductions
2. Set up a new employee
3. Open a payroll program account
4. Calculate deductions and contributions
5. Pay (remit) source deductions
6. 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
• Penalties, interest and other consequences

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:

1. When to register for and start paying the GST/HST
2. Open or manage an account
3. Charge and collect the tax
4. Complete and file a return
5. 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:

• GST/HST NETFILE
• GST/HST Access code
• GST/HST calculator (and rates)
• GST/HST in specific situations

Excise taxes, duties and levies

Services and information:

• Excise duties
• Excise taxes
• Fuel charge
• Air travellers security charge
• Customs tariff

Most requested services for Excise taxes, duties and levies:

• Fuel charge registration
• Fuel charge relief
• Contact information

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.

Features

Preparing and filing your T2 Return

Learn about the T2 services that can help you prepare and file your T2 Return.

Rapid tests for workplace screening

How to get rapid tests, benefits and implementation.

Free tax help for small businesses or self-employed individuals

Meet with a Liaison Officer for a free information session for tips on common tax errors, bookkeeping best practices, and business tax deductions.