Information for Canadian Small Businesses : General Information
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Information for Canadian Small Businesses: Chapter 1 – General information
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Finding information on the web
You can find information for businesses and search by topic at Businesses.
You can also find a list of websites for small businesses at Information for Canadian Small Businesses – Addresses on our website.
For more information on starting a business, see Canada Business (Services for Entrepreneurs). There you will find information from the federal, provincial, and territorial governments, and other sources.
About the CRA
The CRA is the federal government agency responsible for administering tax laws for the Government of Canada and most of Canada's provinces and territories. The CRA also delivers various social and economic benefit and incentive programs through the tax system.
The CRA collects federal, provincial (except in Quebec), and territorial individual income taxes.
The CRA administers and collects the GST/HST (except in Quebec), the air travellers security charge, the softwood lumber products export charge, Canada Pension Plan (CPP) contributions, employment insurance (EI) premiums, excise duties on alcohol and tobacco products, excise taxes on gasoline and fuel-inefficient vehicles, and a tax on insurance premiums (other than marine).
Revenu Québec administers the Provincial Parental Insurance Plan (PPIP), and GST/HST in Quebec, except for selected listed financial situations. For more information on selected listed financial institutions, go to GST/HST and QST - Financial institutions, including selected listed financial institutions.
For all provinces and territories (except Alberta and Quebec), the CRA administers federal, provincial, and territorial corporate income taxes.
The CRA also administers Canada's international tax agreements with other countries. Therefore, we have a key role in helping Canadian businesses and industries compete in world markets by making sure they have a fair environment in which to trade.
The CRA is committed to helping small businesses in Canada. It recognizes that, as entrepreneurs, you are very busy making your business profitable. You may not always have the time, expertise, or be inclined to do it all yourself. At times you probably will consult with professionals, such as lawyers, accountants, or customs brokers, to help you with your business. Although these individuals will help you, you are the one who is responsible for the actions of your business. You need to stay informed so that you can work with the professionals you hire and with the CRA.
Your responsibilities are found in the following laws of Canada:
- Income Tax Act (federal);
- provincial and territorial income tax acts;
- Excise Tax Act;
- Excise Act;
- Excise Act, 2001;
- Air Travellers Security Charge Act; and
- Softwood Lumber Products Export Charge Act, 2006.
The CRA administers these laws. However, the Department of Finance Canada is responsible for establishing the fiscal and tax policies of the Government of Canada.
A refund shall not be paid to a person until that person has sent to CRA or Canada Border Services Agency all returns or other records that are required to be filed under the Excise Act, 2001, the Air Travellers Security Charge Act, the Customs Act, the Excise Act, the Excise Tax Act, and the Income Tax Act.
If you owe money to the CRA see When you owe money – collections at the CRA.
When the Minister of Finance introduces a budget, it may include proposed amendments to existing legislation. The Department of Finance Canada then issues budget documents to explain the reasons behind the changes. The amendments proposed in the budget bill have to be debated and approved by the Canadian House of Commons and considered and approved by the Senate of Canada. The bill becomes law when it receives royal assent by the Governor General of Canada.
- Date modified:
- 2017-03-23