Tax & CRA
GST/HST, business income tax, deductions and CRA accounts, explained in plain language with links to official sources.
Start here
Most small businesses meet GST/HST first. Start with how it works, when you have to register and which rate to charge.
Key topics
GST/HST basics
Registration, rates by province, and input tax credits.
Registering for GST/HST
The $30,000 small supplier threshold and what happens when you pass it.
Business Number and CRA accounts
The number the CRA uses for your business and its program accounts.
Read: How to Start a Business in CanadaYear-end records
What to gather before your income tax and GST/HST returns are prepared.
Guides in this topic
Tools and resources
GST/HST Calculator
Add or remove GST, HST, PST or QST for any province.
Invoice Calculator
Goods and services lines, sales tax by province and invoice total.
Free resources