Taxation
In Canada, there are several taxes, tariffs, and duties. The Canada Revenue Agency (CRA) is the federal government department responsible for administering tax laws for the Government of Canada and for most provinces and territories. The most common taxes are:
- Income tax
- Employment insurance premiums (EI)
- Canada Pension Plan contributions (CPP)
- Provincial sales taxes (PST)
- The goods and services tax (GHT/HST)
The information is brought to you directly from the Canada Revenue Agency.
Topics for business
| Payroll Deduct, remit and report CPP, EI, and income tax. Complete and file information returns. Payroll Deductions Online Calculator (PDOC), and more |
My Business Account Convenient and secure online access to your personalized business account information and services. |
| Goods and services tax/ harmonized sales tax (GST/HST) Register, collect, pay and report GST/HST. Claim rebates and credits, file returns, and more |
Business account registration Registering your business and its accounts: GST/HST, payroll, import/ export, and corporate income tax |
| Changes to your business Changing your address, business name, ownership, closing accounts, hiring an employee, and more |
Corporations Reporting corporate income tax and filing the T2 corporate income tax return. Paying by instalments. |
| Sole proprietorships and Partnerships Income and expenses - T2125, Capital cost allowance, partnership, and more |
Softwood lumber products export charge Information on the export charge to the United States of certain softwood lumber products. |
| Completing slips and summaries Information for payers issuing income slips, financial information slips, contract payments, and more |
Keeping records Record keeping requirements for businesses. |
| Excise taxes and other levies Excise taxes imposed on certain products, Softwood lumber, other levies, Excise tax rates, and more |
Excise duties Information on excise duties imposed on spirits, wine, beer, and tobacco products made in Canada. |
| Authorize a representative How to appoint, change, or revoke your tax representative. |
Events and seminars Events and seminars provided by the CRA for business clients across Canada. |
| All rates Information on federal and provincial/territorial tax rates, prescribed interest rates, exchange rates, mileage rates and more. |
Important dates Due dates for filing your returns and making your payments. Establishing a fiscal year-end and calculating instalment payments. |
| Other topics Deemed Trust, Contract payment reporting, Importing/Exporting, SR&ED, and more |
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Frequently asked questions for this section