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.

What's new for small businesses and self-employed


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