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 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.
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.
If your business is incorporated, see Corporations.
Forms and publications
- Guide RC4070, Guide for Canadian Small 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 (BN)
- 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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