Obligations

You have to meet certain obligations when running a business. Responsibilities that apply to all businesses are:

• filing returns regularly
• remitting amounts owing
• keeping books and records

Additional obligations can apply for the following program accounts:

• GST/HST
• Payroll
• Corporate income tax
• Import/Export

Forms and publications

• General Information for GST/HST Registrants guide (RC4022)
• Payroll Deductions and Remittances guide (T4001)
• T2 Corporation - Income Tax Guide (T4012)
• Importing Commercial Goods Into Canada guide - CBSA

Related topics

• Business Registration Online
• Canada Business
• Related provincial and territorial government sites
• Canada's Business and Consumer Site - Industry Canada