Conducting business on the Internet
Tax information for sole proprietorships, partnerships, and corporations on doing business over the Internet.
If you earn income from one or more webpages or websites, you must follow the reporting requirements that apply to you. See Reporting Internet business activities.
- About e-commerce
Information on e-business, electronic commerce, regulations, and licenses.
- Business number registration
Who should register? How and when to register?
- Income tax and e-commerce
Existing tax laws that apply to business conducted over the Internet and reporting Internet business activities.
- GST/HST and e-commerce
Rules related to GST/HST that apply to business conducted through the Internet.
- E-commerce records
Obligations for maintaining, retaining and safeguarding records.
- Government partners - Other government resources for businesses
Forms and publications
- E-commerce (related forms and publications)
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