Businesses – A to Z index of taxes topics

A

• Aboriginal peoples
• Access code, Ready to file-GST/HST Netfile
• Account, closing
• Account number, registration
• Account number, registration (GST/HST)
• Accounting, legal, and other professional fees
• Accounting method:
  • Quick method for GST/HST
  • Sole proprietorships/partnerships
• Accounts with CRA
• Adding accounts to your business number (BN)
• Address, change of
• Adjustments and errors:
  • Corporation instalments
  • Corporation tax return
  • GST/HST
• Administration and management fees
• Advertising
• AgriStability and AgriInvest Programs
• Air Travellers Security Charge (ATSC)
• Allowance on eligible capital property
• Allowances and benefits, taxable, payroll
• Amalgamation
• Amendment, GST/HST returns
• Appeals and objections, GST/HST
• Apprenticeship job creation tax credit
• Assessment, corporation
• Assessments, Notice of Objection, GST/HST
• Assets, bringing into a business
• Association, non-profit, definition
• Audit
• Auto-fill my return
• Automated teller machine (ATM) payment, corporation
• Automobile, motor vehicle expenses, sole proprietor or partnership
• Average annual exchange rates, foreign currencies

B

• Baby-sitter, caregiver or maid, payroll
• Babysitting, operating service
• Bad debts, sole proprietorships/partnerships
• Bank charges, business expense
• Bank machine (ATM), payment:
  • Corporation
• Bankruptcy:
  • Bankruptcy and receivership
  • Corporations
  • Partnerships
  • Sole proprietorships
• Benefits and allowances, taxable, payroll
• Books and records
• Branches, divisions, more locations, opening
• Bringing assets into a business
• British Columbia, Corporations
• Business activity, changing
• Business expenses:
  • Bank charges
  • Building lease
  • Sole proprietorships, partnerships
  • Wages paid to a spouse and/or child
• Canada Business Network
• Business:
  • Activity, changing
  • Business Service Centre
  • Income and expenses, reporting, sole proprietorships/partnerships
  • Losses, application of
  • Name, Change of operating name
  • Registration, online
  • Responsibilities
  • Starting a Business
  • Start-up costs
  • Start-up options
  • Stops operating
  • Structure or type
  • Taxes, fees, licences, dues, memberships, and subscriptions
  • What is a business?
• Business Number (BN)
  • adding accounts
  • definition
  • how it works
• Business-use-of-home, sole proprietorship / partnership
• Buying a business

C

• Calculating:
  • Deductions, payroll
  • Instalments, corporation
  • Net tax, quick method, GST/HST
• Calendar year-end
• Canada Pension Plan (CPP) deductions, payroll
• Canada Revenue Agency (CRA) accounts
• Canadian controlled private corporation
• Cancelling registration
• Capital cost allowance (CCA):
  • Partnership
  • Sole proprietorship
• Capital Gains
• Caregiver, baby-sitter or maid, payroll
• Certificate of residency
• Change:
  • Address
  • Business activity
  • Business representative
  • Contact person
  • Fiscal year-end
  • Legal status
  • Operating name
  • Owner
• Charity, registered
• Claiming missed ITCs, time limits, GST/HST
• Clearance certificate
• Closing accounts
• Club, non-profit (definition)
• Collections
• Comfort Letters
• Commerce, electronic
• Completing:
  • Return, GST/HST
  • Slips and information returns, payroll
  • Slips and summaries
  • T2 return, corporation
  • T4 slips and summary, payroll
  • T4A slips and summary, payroll
• Computer and other equipment leasing costs
• Confidentiality (authorized representative)
• Construction
• Contact person
• Contract payment reporting:
  • Construction industry
  • Government
• Contractors
• Convention expenses
• Converting the Filer Identification Number to the Business Number
• Corporate Internet filing
• Corporate Tax Administration for Ontario (CTAO)
• Corporation
  • Income tax
  • Payments
  • Return
  • Types
• Customs

D

• Date of registration
• Daycare, operating
• Death or retirement of owner, partner, or director
• Deductions, payroll, calculating
  • CPP deductions, calculating
  • EI deductions, calculating
  • Tax deductions, calculating
• Delivery, freight, and express
• Depreciation:
  • Partnerships
  • Sole proprietorships
• Director's liability
• Direct deposit
• Disagree:
  • Corporation income tax
  • Objections and appeals, GST/HST
• Disasters and disaster relief
• Disclosure, voluntary
• Disposition of Farm Property
• Dividends:
  • T5 slips
• Divisions, branches, more locations, opening
• Documents:
  • Early destruction
  • Retention period
• Donations and gifts
• Draw down, drawings, salary, of owner(s)
• Drivers of taxis or limousines, GST/HST
• Due dates:
  • Balance due, corporation
  • Holidays and due dates
  • Instalments, corporation
  • Payments and instalments, GST/HST
  • Payments, corporation
  • Return, corporation
• Duty:
  • Duty free
  • Excise
  • Excise, registration
  • Rates

E

• E-commerce
• Effective date of registration for GST/HST
• EI deductions, payroll
• Electronic filing methods, businesses
• Electronic payments, businesses
• Eligible capital:
  • Expenditures, partnership
  • Expenditures, sole proprietorship
  • Property
• Emergency volunteers
• Employee:
  • Determination if employee or self-employed, payroll
  • Hiring your first
  • Rebate, GST/HST
• Employer-employee relationship, payroll
• Employer responsibilities
• Employment status, payroll
• Enquiries, teletypewriter (TTY)
• Entertainment expenses, sole proprietorships/partnerships
• Equipment leasing costs
• Errors and adjustments, GST/HST
• Events and seminars
• Exchange rates, foreign income
• Excise duty:
  • Generally
  • Registration
• Excise taxes:
  • Generally
  • Registration
• Executor fees, payroll
• Expenses and income:
  • Partnership
  • Sole proprietorship
• Expenses:
  • Business, self-employed and partnership
  • Convention
• Exports and imports:
  • Registration
  • Canada Border Services Agency

F

• Fair market value (FMV), definition
• Fairness provisions
• Farmers
  • AgriStability and AgriInvest Programs
  • Farming
• Fees:
  • Legal, accounting, and other professional
  • Management and administration
• Filer Identification Number (FIN), converting to Business Number (BN)
• Filing:
  • Information returns, payroll
  • Information returns, Pooled Registered Pension Plan (PRPP)
  • Partnership information return (PIR) - T5013
  • T1 Personal income tax and benefits return
  • T2 Corporate income tax return (what to include and how to file)
• Filling out a return, corporation
• Film tax credit
• Financing - Business Support and Financing
• Fiscal year-end
• Fiscal year-end, GST/HST
• Fishing
• Flow-through shares
• Foreign:
  • Income - average annual exchange rates
  • Reporting, forms and information returns
  • Spin-offs
• Forms, guides, and publications
• Form T2125, Statement of Business or Professional Activities
  • Completing
  • General information
• Freight, express and delivery expenses
• Fuel costs

G

• GIFI (general index of financial information) corporation
• Gifts and donations
• Goods and Services Tax (GST)
• Government contract payment reporting
• Government grants and subsidies, sole proprietorship/partnership
• Guides, forms, and publications

H

• Harmonized Sales Tax (HST)
• Harmonized T2 (Ontario)
• Hiring an employee, payroll
• Hiring your first employee
• Hiring credit for small business (HCSB)
• Holidays and due dates
• Housing rebates, GST/HST
  • GST/HST new housing rebate
  • GST/HST new residential rental property rebate
• Home, business-use-of, expenses

I

• Identity theft
• Important dates for business
• Imports/Exports:
  • Registration
  • Canada Border Services Agency
  • GST/HST
• Income and expenses:
  • Partnership
  • Sole proprietorship
• Income tax:
  • Act
  • Deductions, payroll
  • Rates
  • Rulings and interpretations
• Incorporating a business
• Industry Campaign Approach
• Industry codes, sole proprietorship/partnership
• Informant Leads Program
• Information slips and returns, payroll
• Input tax credit (ITC):
  • General information, GST/HST
  • Time limits, GST/HST
• Instalments:
  • Corporation, income tax
  • GST/HST
  • Sole proprietor/partnership
• Insurance premiums expenses
• Interest, motor vehicle expense
• Interest and Penalties:
  • Corporation, interest
  • Corporation, penalty
  • GST/HST
  • Prescribed rates
  • Cancel/Waive
• International Financial Reporting Standards (IFRS)
• Internet commerce
• Internet filing, corporation
• Investment tax credit

J

• No topics for the letter "J"

K

• Keeping records

L

• Labrador and Newfoundland, Corporations
• Late-filing penalty, corporation
• Leasing costs:
  • Computer and other equipment
  • Motor vehicle expenses
• Legal, accounting and professional fees
• Legal:
  • Entities
  • Name, changing business name
  • Status, change in
• Liaison Officer Initiative (LOI)
• Licences, business taxes, fees, dues, memberships and subscriptions
• Locations, branches, divisions, opening
• Lottery prize commissions
• Lumber, softwood

M

• Maintenance and repairs expenses
• Making deductions, payroll
• Management and administration fees
• Mandatory registration, GST/HST
• Manitoba, Corporations
• Market development
• Market value (fair)
• Marketing
• Meals, sole proprietorship/partnership
• Memberships, subscriptions, business taxes, fees, licences, and dues
• Method of accounting, quick, GST/HST
• Methods of accounting, business income
• Motor vehicle expenses (automobile) sole proprietor/partnership
• My Business Account
• My Payment

N

• Name:
  • Business, change
  • Operating, change of
• Non-residents: dispositions
• Non-residents : waivers
• Netfile, GST/HST
• Net Income Stabilization Account (NISA)
• Net tax:
  • Quick method of accounting, GST/HST
• New Brunswick, Corporations
• Newfoundland and Labrador, Corporations
• New registrants, GST/HST
• New housing rebate, GST/HST
• New residential rental property rebate, GST/HST
• Nexus
• NISA (see Net Income Stabilization Account)
• Non-calendar year-end
• Non-profit organization
• Non-resident:
  • Business, corporations
  • Performers, registration
  • Registration, GST/HST
  • Registration, payroll
• Notice of assessment, corporations
• Notice of objection:
  • Corporations
  • GST/HST
• Northwest Territories, Corporations
• Nova Scotia, Corporations
• Nunavut, Corporations

O

• Objection, corporation
• Objections and appeals
• Objection and appeals - GST/HST
• Office expenses, sole proprietorship/partnership
• One stop service (business services)
• Online business registration
• Online payments (My Payment)
• Ontario - Provincial Corporation Tax
• Opening a payroll program account
• Opening more locations, branches, or divisions
• Operating in Quebec:
  • GST/HST
• Operating name of business, change
• Operators of taxis and limousines, GST/HST
• Organization, non-profit (definition)
• Overtime pay, payroll
• Owner, partner, director:
  • Change of
  • Death or retirement of

P

• Partnership:
  • Definition
  • Information return
• Payments
  • Contract reporting
  • Corporations
  • Electronic, businesses
  • General information
  • Instalments, GST/HST
  • My Payment
  • Payroll
  • Voucher, corporation
• Payroll
  • Benefits and allowances
  • Canada Pension Plan (CPP) contributions
  • Calculating deductions
  • Completing slips and returns
  • Deduction tables
  • Deductions
  • Employee
  • Employer-employee relationship
  • Employer responsibilities
  • Employment Insurance (EI) premiums
  • Employment status
  • Filing information returns
  • General information
  • Hiring an employee
  • Income tax deductions
  • Information slips and returns
  • Opening a payroll program account
  • Penalties and interest
  • Provincial Parental Insurance Plan (PPIP)
  • Quebec Parental Insurance Plan (QPIP)
  • Registration
  • Remitting deductions
  • Workers
• Penalties:
  • Corporate income tax
  • Failure to file, corporation
  • GST/HST
  • Payroll
  • Cancel/Waive
• Pension, foreign
• Phishing
• Placement and employment agency workers
• Plan administrators:
  • Deferred Profit Sharing Plan (DPSP), Supplementary Unemployment Benefits Plan (SUBP)
  • Pooled Registered Pension Plan (PRPP)
  • Registered Disability Savings Plan (RDSP)
  • Registered Education Savings Plan (RESP)
  • Registered Investment (RI)
  • Registered Pension Plan (RPP)
  • Registered Retirement Savings Plan (RRSP) and Registered Retirement Income Fund (RRIF)
  • Tax-Free Savings Account (TFSA)
• Prepaid expenses
• Prescribed interest rates
• Prince Edward Island, Corporations
• Private health plan premiums, Business expenses
• Proceeds from bartering, business income
• Professional fees, legal, accounting and other
• Programs:
  • AgriStability and AgriInvest
  • Voluntary disclosure
• Property taxes
• Public corporation
• Publications, forms, and guides

Q

• Quarterly:
  • Filing, GST/HST
  • Instalments, GST/HST
• Quebec create your business website
• Quebec, operating in:
  • GST/HST
• Quick method of accounting, GST/HST

R

• RSI (return and schedule information)
• Rates:
  • Corporation tax rates
  • CPP rates (Canada Pension Plan)
  • Currency exchange rates
  • EI rates (Employment Insurance)
  • Excise tax rates
  • Federal and provincial/territorial tax rates
  • Prescribed interest rates for amounts owed to the Canada Revenue Agency
  • Prescribed interest rates for leasing rules
  • Travel and meal expense rates for the medical expense, moving expense, and northern residents deductions
• Rebates, GST/HST
• Receivership, bankruptcy
• Record keeping
• Reduced EI premiums, payroll
• Registered charity, definition
• Registration:
  • Business accounts, after you register
  • Business accounts, before you register
  • Business accounts, how to
  • Business structure
  • Corporate income tax program account
  • Non-resident, GST/HST
  • Operating in Quebec
• Remitting payroll deductions
• Rental income
• Rent expenses, business
• Reporting:
  • Business income
  • Contract payments
  • Periods, GST/HST
• Representative
  • Authorizing a business representative
  • Representative (third party), authorized
  • Representative, change of
• Research, scientific, and experimental development credit
• Residency, certificate of
• Residency of a corporation
• Residential rental property rebate, new, GST/HST
• Responsibilities:
  • Running a business
• Restrictive covenant
• Restructure of business and CPP/EI
• Resuming, stopping or suspending operations
• Retirement compensation arrangements
• Retirement or death of owner, partner, or director
• Retiring allowance, payroll
• Returns:
  • Corporations
  • Errors and adjustments, GST/HST
  • Filing, GST/HST
  • Filing, payroll
• Reviving a business

S

• Sale of eligible capital property, business
• Saskatchewan, Corporations
• Scam
• Scientific research and experimental development (SR&ED)
• Self-employed:
  • Daycare
  • Determination if self-employed or employee, payroll
  • Generally
  • Reporting
  • Income
  • Tax payments
• Selling a business
• Seminars and events
• Services rendered in Canada: non-residents
• Services and resources for Tax professionals
• Severence pay
• Single Administration of Ontario Corporate Tax
• Slips and summaries:
  • Completing, various
  • Filing, payroll
• Small business
• Small Business Job Credit
• Society, non-profit, definition
• Softwood lumber
• Sole proprietorship, definition
• Sole proprietorship, income and expenses
• Sole proprietorship and partnership
• Special levies
• Standby charge
• Starting a business
• Start-up costs, business
• Statements, corporation account
• Statement of Business or Professional Activities, Form T2125:
  • Completing
  • General information
• Statistics, industries
• Subscriptions, business taxes, fees, licences, dues, and memberships
• Subsidies and grants, government
• Succession of employers and CPP/EI
• Suspending, stopping or resuming operations

T

• T1204, Government service contract payments
• T2, Corporation income tax return
• T2, harmonized Corporation income tax return (Ontario)
• T2125 Statement of Business or Professional Activities:
  • Completing
  • General information
• T5, Return of investment income
• T5013, Statement of Partnership Income
• T5018, Statement of contract payments
• Tax Alert
• Tax-free savings account (TFSA) - Issuers
• Tax Havens
• Tax professionals
• Tax rulings and interpretations
• Tax shelter
• Tax year-end
• Tax year-end, corporation
• Taxi and limousine drivers/operators, GST/HST
• Taxpayer relief provisions
• Technical information
• TELEFILE, GST/HST
• Telephone and utilities expenses
• Teletypewriter (TTY) enquiries
• TFSA (see Tax-free savings account - Issuers)
• Threshold, GST/HST account
• Trade data online
• Transfer pricing
• Travel expenses, business
• Types of business structures
• Types of corporations

U

• Uniforms and special clothing (taxable benefits), payroll
• Union dues, payroll
• Use-of-home for business
• Utilities and telephone expenses

V

• Vacation pay
  • Special payments chart
  • Payroll
• Vehicle:
  • Automobile, expenses, sole proprietor or partnership
  • Automobile, taxable benefit, payroll
• Victim
• Voluntary disclosure
• Voluntary registration, GST/HST
• Volunteers, emergency

W

• Wages, salaries and benefits, payroll
• Waivers : non-residents
• When an employee leaves
• Worker, determination if employee or self-employed
• Workers Compensation, payroll
• Worksheets, calculation of corporation instalments

X

• No topics for the letter "X"

Y

• Year-end, change of fiscal
• Year-end, fiscal
• Yukon, Corporations

Z

• No topics for the letter "Z"

Date modified:

2017-01-05