Information for Canadian Small Businesses : Table of Contents
RC4070(E) Rev. 14
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The term income tax return used in this guide has the same meaning as T1 income tax and benefit return
Unless otherwise noted, all legislative references are to the Income Tax Act and the Income Tax Regulations.
La version française de cette publication est intitulée Renseignements pour les petites entreprises canadiennes.
Table of contents
- Is this guide for you?
- Whats new 2014
- Chapter 1: General Information
- Chapter 2: Setting up your business
- Sole proprietorship
- Business Number
- Keeping records
- Bringing assets into a business
- Chapter 3: 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?
- How to register
- Fiscal Year for GST purposes
- Reporting Periods
- Input tax credits
- Calculating your net tax
- GST/HST Returns
- Filing and remitting due dates
- Chapter 4: Excise taxes, excise duties and softwood lumber products export charge
- Chapter 5: Payroll deductions and remittances
- Chapter 6: Income tax
- Accounting for your earnings
- Fiscal period
- How do the three most common types of business structures pay income tax?
- Chapter 7: Audits
- Chapter 8: Objections and appeals
- Chapter 9: At your service
- Electronic services for businesses
- Advance income tax rulings and interpretations
- Asking for a Canada Pension Plan (CPP) or employment insurance (EI)
- GST/HST rulings and interpretations
- Excise duty rulings and interpretations
- Service Canada
- Scientific research and experimental development (SR&ED) investment tax credit
- Canada Business Service Centres
- Industry Canada
- Your rights, entitlements, and obligations
- What is the Voluntary Disclosures Program?
- Taxpayer Relief Provisions
- Important dates for businesses
- Addresses on our website
- Forms and Publications
- Online Services
- For more information
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