Direct access to tax-related services and information for businesses.

On this page:

• Business number registration
• Income tax
• Payroll
• GST/HST
• Excise taxes, duties and levies

Business number registration

Services and information:

• When you need a business number or Canada Revenue Agency program accounts
• How to register for a business number
• Changes to your business and tax accounts
• Authorize a representative or cancel their authorization
• CRA registration and provincial or other federal programs
• How certain relationships affect the small business deduction and SR&ED investment tax credits

Most requested services for business number registration

• Register with the CRA’s electronic services

Income tax

Services and information:

• Business or professional income
• Partnership income
• Corporation income tax
• Tax information for non-resident corporations

Most requested services for income tax:

• My Business Account
• Represent a Client
• Liaison officer
• Payments

Payroll

Steps for payroll:

1. Get ready to make to make deductions
2. Set up a new employee
3. Open a payroll program account
4. Calculate deductions and contributions
5. Pay (remit) source deductions
6. Send your payroll information returns

Other services and information for payroll:

• Find taxable benefits and allowances
• Modify your payroll account details
• Close your business tax accounts
• What if you remit (pay) late or you do not make a payment
• What happens if you file late or do not file

Most requested services for payroll:

• Payroll deductions online calculator
• Calculating EI premiums unts
• Calculating CPP contributions
• What to expect during a payroll examination
• Important dates for payroll
• 2020 changes

GST/HST for business

Steps to collect and remit (pay) the GST/HST and file a return:

1. When to register for and start paying the GST/HST
2. Open or manage an account
3. Charge and collect the tax
4. Complete and file a return
5. Remit (pay) the tax you collected

Other services and information for GST/HST for business:

• Claim a GST/HST rebate
• Apply for a GST/HST credit
• Confirming a GST/HST account number
• GST/HST for digital economy businesses

Most requested services for GST/HST for business:

• GST/HST NETFILE
• GST/HST Access code
• GST/HST calculator (and rates)
• GST/HST in specific situations

Excise taxes, duties and levies

Services and information:

• Excise duties
• Excise taxes
• Air travellers security charge
• Customs tariff

Most requested services for Excise taxes, duties and levies:

• Contact information

Other tax-related resources for businesses

Forms and publications

Forms, guides, tax packages, and other Canada Revenue Agency (CRA) publications.

Acts and Regulations

Tax-related acts, regulations, conventions and treaties wholly or partially administered by the Canada Revenue Agency.

Authorizing a representative

Follow these steps to give your representative access to your tax information.

Submitting an authorization request through Represent a Client

Follow these steps to submit an authorization request to gain online access to your client’s information.

Features