Small businesses and self-employed
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 tax 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.
If you are self-employed, we consider that you have a business. If you have a business by yourself, we consider you have a sole proprietorship. If you have a business with a partner, we consider you have a partnership.
The CRA also provides a checklist that communicates some of the key tax topics that should be taken into consideration by self-employed individuals and small business owners.
If your business is incorporated, see Corporations.
- Setting up your business
Tax implications for sole proprietorships, partnerships and corporations, record keeping, etc.
- Business Number (BN)
What the BN is, who needs one, how to get one, requirements for Quebec businesses, etc.
- Self-employment income
Lines 135 to 143 - Net
Lines 162 to 170 - Gross
- Sole proprietorships and partnerships
Information for self-employed business owners and partnerships.
- Basic information about GST/HST
What is GST/HST and who must register.
- Business expenses
Common business expenses.
- 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.
- E-services for businesses
Filing returns, making remittances, registering a business, payroll deductions, refunds and payments.
- My Business Account
Convenient and secure online access to your personalized business account information and services.
- Investment tax credit
Creation of apprenticeship jobs and child care spaces for employees.
- Excise taxes, excise duties and softwood lumber products export charge
Requirements for manufacturers and wholesalers.
How we conduct audits, how to make an audit easier for yourself.
- Objections and appeals
What to do if you disagree with our assessment.
- 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.
- Tax information videos, events, seminars, and tax preparation clinics
Events and seminars provided by the CRA for business clients across Canada.
- Other resources
Employer Visits Program, rulings, seminars, help for taxpayers with a hearing or visual disability or speech disorder, and more.
Forms and publications
- Guide RC4070, Information for Small Canadian Businesses
- Guide T4002, Business and Professional Income
- Guide RC4110, Employee or Self-employed?
- Booklet RC2, The Business Number and Your Canada Revenue Agency Program Accounts
- Form RC1, Request for a Business Number
- Automated messages to new GST/HST registrants and new employers
- Business Registration Online (BRO)
- Canada Business Network
- Hiring credit for small business (HCSB)
- Industry Canada
- Related provincial and territorial government sites
- Video series: Starting your business
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