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New businesses

Are you starting a new small business in Canada? Are you operating one already? Then this section of our website is for you. It will introduce you to the Canada Revenue Agency (CRA) programs you need to know about, and give an overview of your obligations and entitlements under the laws that we administer.

This section will also explain the different kinds of business structures, GST/HST, excise taxes and excise duties and products export charge, payroll deductions, income tax reporting and payment, how to prepare for and handle an audit, objections and appeals and electronic services.

Topics About New businesses

Setting up your business
Tax implications for sole proprietorships, partnerships and corporations, record keeping		 Business Number (BN)
What the BN is, who needs one, how to get one, requirements for Quebec businesses
Basic information about GST/HST
What is GST/HST and who must register		 Excise taxes, excise duties and softwood lumber products export charge
 Requirements for manufacturers and wholesalers
Payroll Deductions and Remittances
Information about your responsibilities as an employer and how payroll works		 Income taxes
Types of income and expenses, choosing fiscal periods, accounting for earnings
Audit
How we conduct audits, how to make an audit easier for yourself		 Objections and appeals
What to do if you disagree with our assessment
Other resources
Employer Visits Program, rulings, seminars, help for taxpayers with a hearing or visual disability or speech disorder, and more 		E-services for businesses
Filing returns, making remittances, registering a business, payroll deductions, refunds and payments
Events and seminars
Events and seminars provided by the CRA for business clients across Canada.		 Important dates for businesses
Filing and remitting deadlines for GST/HST, income taxes, payroll, information slips, etc.
Canada Business
Government services for entrepreneurs - this site provides more info for small and medium-sized businesses.		 My Business Account
Convenient and secure online access to your personalized business account information and services.

Forms and publications

Related topics

Multimedia

Date Modified: 2012-03-07

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