CRA resources for small and medium businesses

Services and information

Business number registration

When you need a number or program account, how to register, make account changes, and other government programs.

Income tax

Income tax treatment for different business structures.


Payroll accounts; deductions and contributions; information returns; and benefits and allowances.


Register for the GST/HST; collect, file and remit the GST/HST; rebates, credits, and the GST/HST listing.

Excise taxes, duties and levies

Customs, excise taxes and duties, softwood lumber, air travellers’ security charge, and cannabis duty.

Forms and publications

Forms, guides, tax packages, and other Canada Revenue Agency (CRA) publications.

Acts and Regulations

The Canada Revenue Agency administers a number of Acts (laws) related to taxation and benefits. It also assists with the administration of many others. Find out what we are doing and where you can get more information.


Preparing and filing your T2 Return

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

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