Businesses

I want to…
- Log in/Register
- File a business return
- Authorize a business representativerepresentative
- Calculate payroll deductions
- Make a payment
- Start/change direct deposit
- Change my business information
- Find a form or publication
Online services
My Business Account GST/HST NETFILE My Payment
Information for…
Topics
A to Z index
Business: A to Z GST/HST: A to Z Payroll: A to Z
Popular topics
Businesses/Corporations
- Business registration - Business Number (BN)
Registering your business and its accounts: GST/HST, payroll, import/export, and corporation income tax. - Corporations
Reporting corporation income tax and filing the T2 corporation income tax return. Paying by instalments. - Sole proprietorships and partnerships
Income and expenses - T2125, Capital cost allowance, partnership. - CPP/EI rulings
The CPP/EI Rulings Program is responsible for providing clients with rulings that indicate whether a worker is an employee or is self-employed. - Keeping records
Record keeping requirements for businesses. - International and non-resident taxes
Information on income tax returns for non-resident corporations, completing schedules, registration of payroll and corporation tax accounts, and more. - Scientific Research and Experimental Development (SR&ED) Tax Incentive Program
The SR&ED program gives claimants cash refunds and/or tax credits for their expenditures on eligible R&D work done in Canada. - Excise taxes and other levies
Excise taxes imposed on certain products, Softwood lumber, other levies, Excise tax rates. - All rates
Federal and provincial/territorial tax rates, prescribed interest rates, prescribed interest rates for leasing rules, exchange rates, mileage rates.
GST/HST
- General information about GST/HST
Basic information on how GST/HST works, what is HST, place-of-supply rules, what we mean by taxable, zero-rated, and exempt supplies, importing and exporting, buying or selling a business. - Registering (opening) your GST/HST account
Do you need a GST/HST account? When is registration mandatory or voluntary? How to register for a GST/HST account. Special rules for taxi and limousine operators. - GST and HST calculation tables
Quick reference chart for calculating the GST or HST payable.
Payroll
- Payroll Deductions Online Calculator (PDOC), payroll tables, TD1s, and more
Access the PDOC, consult or download payroll deductions tables, calculation formulas, guides, and the TD1s; access the automobile benefits online calculator. - Completing slips and summaries
Payers issuing income slips, financial information slips, contract payments. - How payroll works
Payroll steps, your responsibilities as an employer, and more. - Benefits and allowances
Taxable and non-taxable benefits and allowances. - Remitting payroll deductions
How, when, and where to remit your deductions, and how to correct remitting errors.
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