Small businesses and self-employed individuals
The information on this page is for:
- sole proprietorships
- self-employed individuals, including those earning income from commissions
If you are incorporated, this information does not apply to you. Instead, see the information at Corporations.
If you are starting a small business, see the Checklist for new small businesses. The checklist provides important tax information.
- Business Structures
Get information on the main business structures and the tax implications associated with each.
- Bringing in assets
Determine the fair market value of transferred assets, and the implications of acquiring an existing business.
- Keeping records
Get information on what you need to keep and for how long you need to keep it.
- Business number registration
Register for a business number, open program accounts, and find out how and when to register.
- Income taxes
Choose a fiscal period, calculate your inventory, report your business earnings and claim your expenses.
- GST/HST for businesses
Open a goods and services tax/harmonized sales tax (GST/HST) account, make a change to an account, charge GST/HST, file a GST/HST return, validate a GST/HST number, and make a payment.
- Report business or professional income and expenses
Report business income, claim business expenses, and complete Form T2125, Statement of Business or Professional Activities.
- T5013 Partnership Information Return Filing Requirements
Find out if your partnership needs to fill-in this return.
Open a payroll account, calculate payroll deductions and contributions, send payroll deductions, and file an information return.
- E-services for businesses
Register to use our online services My Business Account, My Account for Individuals, or Represent a Client.
- Investment tax credit (line 412)
Claim any of the investment tax credits you are eligible for.
- Excise taxes, excise duties, softwood lumber products export charge and Air Travellers Security Charge
Get information on collecting and remitting these levies and duties.
- Income tax rulings and interpretations
Get advice on how the CRA will apply Canadian tax laws to your situation.
- Business audits
Understand how a business is selected. Learn what is examined and how the process works.
- Complaints and disputes
Request a formal review or file a complaint with the CRA.
- Important dates for businesses
When to file your return, make instalment payments, remit payroll, set reminders using our new app, and more.
- Tax information videos, events, seminars, and tax preparations clinics
Get CRA videos, as well as information on available events and seminars.
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
- 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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