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Checklist for small businesses
List of major tax topics that self-employed individuals and small business owners should become familiar with.
Business registration - Business Number (BN)
Registering your business and its accounts: GST/HST, payroll, import/export, and corporation income tax.
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.
The CPP/EI Rulings Program is responsible for providing clients with rulings that indicate whether a worker is an employee or is self-employed.
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.
Federal and provincial/territorial tax rates, prescribed interest rates, prescribed interest rates for leasing rules, exchange rates, mileage rates.
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 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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