Doing business on the Internet
If you earn income from one or more webpages or websites, you must follow the reporting requirements that apply to you. To find out about the requirements, go to Reporting Internet business activities.
For information on doing business over the Internet, see the following services and information.
Services and information
- About e-commerce
The Canada Revenue Agency's definition of e-commerce.
- Registering your business
To find out if you need to register for a business number or program accounts.
- Income tax and e-commerce
Existing tax laws that apply to doing business over the Internet and reporting Internet business activities.
- GST/HST and e-commerce
Rules related to GST/HST that apply to doing business over the Internet.
- Keeping 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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