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href="/web/20130809153639/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/fl-eng.html"><span class="wb-icon-envelope"></span>File a business return</a></li> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/thr-rpr-eng.html"><span class="wb-icon-users"></span>Authorize a business <span class="mobile-show">representative</span><span class="mobile-hide indent-large">representative</span> </a></li> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/pdoc-eng.html"><span class="wb-icon-calculator"></span>Calculate payroll deductions</a></li> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/mkpymnt-eng.html"><span class="wb-icon-currency"></span>Make a payment</a></li> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/gncy/dd/menu-eng.html"><span class="wb-icon-bank"></span>Start/change direct deposit</a></li> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/lf-vnts/menu-eng.html"><span class="wb-icon-gear"></span>Change my business information</a></li> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/formspubs/menu-eng.html"><span class="wb-icon-documents"></span>Find a form or publication</a></li> </ul> <div class="clear"></div> <h2 class="margin-top-medium background-dark">Online services</h2> <p><a href="/web/20130809153639/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/myccnt/menu-eng.html" class="button button-accent display-block button-large margin-bottom-small align-left"><span class="wb-icon-briefcase"></span>My Business Account</a> <a href="/web/20130809153639/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/gsthst-tpstch-ntfl/menu-eng.html" class="button button-accent display-block button-large margin-bottom-small align-left"><span class="wb-icon-envelope-share"></span>GST/HST NETFILE</a> <a href="/web/20130809153639/http://www.cra-arc.gc.ca/esrvc-srvce/tx/mypymnt/menu-eng.html" class="button button-accent display-block button-large margin-bottom-small align-left"><span class="wb-icon-currency"></span>My Payment</a></p> <div class="clear"></div> <p class="align-right margin-right-none margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/menu-eng.html"><span class="wb-icon-nav"></span>All online services</a></p> <div class="clear"></div> <div> <h2 class="margin-top-medium margin-bottom-medium background-dark">Information for…</h2> <div class="module-related margin-bottom-none margin-top-none"> <ul> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/sgmnts/cnstrctn/menu-eng.html">Construction</a></li> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/dycr/menu-eng.html">Daycare</a></li> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/cmm/menu-eng.html">E-commerce</a></li> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/sgmnts/frmng/menu-eng.html">Farmers</a></li> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/nnrsdnts/flm/menu-eng.html">Film</a></li> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/sgmnts/fshrs/menu-eng.html">Fishers</a></li> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/menu-eng.html">International and non-resident</a></li> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/sm/menu-eng.html">Small businesses and self-employed</a></li> </ul> </div> </div> </div>  <div class="span-4 row-end"> <h2 class="margin-bottom-none margin-top-none">Topics</h2> <h3 class="margin-bottom-medium margin-top-none">A to Z index</h3> <p><a href="/web/20130809153639/http://www.cra-arc.gc.ca/azindex/menu-eng.html#azbus" class="button button-accent">Business: A to Z</a> <a href="/web/20130809153639/http://www.cra-arc.gc.ca/azindex/menu-eng.html#azgst" class="button button-accent">GST/HST: A to Z</a> <a href="/web/20130809153639/http://www.cra-arc.gc.ca/azindex/menu-eng.html#azpay" class="button button-accent">Payroll: A to Z</a> </p> <h3 class="margin-bottom-medium margin-top-large">Popular topics</h3> <div class="span-2 margin-bottom-none row-start"> <h4 class="background-medium">Businesses/Corporations</h4> <ul class="indent-medium list-bullet-none"> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/bn-ne/menu-eng.html">Business registration - Business Number (BN)</a> <br/> Registering your business and its accounts: GST/HST, payroll, import/export, and corporation income tax.</li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/crprtns/menu-eng.html">Corporations</a><br/> Reporting corporation income tax and filing the T2 corporation income tax return. Paying by instalments.</li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slprtnr/menu-eng.html">Sole proprietorships and partnerships</a><br/> Income and expenses - T2125, Capital cost allowance, partnership.</li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/hm/menu-eng.html">CPP/EI rulings</a><br/> The CPP/EI Rulings Program is responsible for providing clients with rulings that indicate whether a worker is an employee or is self-employed.</li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/kprc/menu-eng.html">Keeping records</a><br/> Record keeping requirements for businesses.</li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/nnrsdnts/bsnss/menu-eng.html">International and non-resident taxes</a><br/> Information on income tax returns for non-resident corporations, completing schedules, registration of payroll and corporation tax accounts, and more.</li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/txcrdt/sred-rsde/menu-eng.html">Scientific Research and Experimental Development (SR&ED) Tax Incentive Program</a><br/> The SR&ED program gives claimants cash refunds and/or tax credits for their expenditures on eligible R&D work done in Canada.</li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/tchncl/etsl-eng.html">Excise taxes and other levies</a> <br/> Excise taxes imposed on certain products, Softwood lumber, other levies, Excise tax rates.</li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/llrts/menu-eng.html">All rates</a> <br/> Federal and provincial/territorial tax rates, prescribed interest rates, prescribed interest rates for leasing rules, exchange rates, mileage rates.</li> </ul> </div> <div class="span-2 row-end margin-bottom-none"> <h4 class="background-medium">GST/HST</h4> <ul class="indent-medium list-bullet-none"> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/menu-eng.html">General information about GST/HST </a><br/> Basic information on how GST/HST works, what is HST, place-of-supply rules, what we mean by taxable, zero-rated, and exempt supplies, importing and exporting, buying or selling a business. </li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/rgstrng/menu-eng.html">Registering (opening) your GST/HST account </a><br/> Do you need a GST/HST account? When is registration mandatory or voluntary? How to register for a GST/HST account. Special rules for taxi and limousine operators. </li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/gst-tps/clc_gd-184pf-eng.html">GST and HST calculation tables </a><br/> Quick reference chart for calculating the GST or HST payable. </li> </ul> <h4 class="background-medium">Payroll</h4> <ul class="indent-medium list-bullet-none"> <li><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/tbls-eng.html">Payroll Deductions Online Calculator (PDOC), payroll tables, TD1s, and more </a><br/> Access the PDOC, consult or download payroll deductions tables, calculation formulas, guides, and the TD1s; access the automobile benefits online calculator.</li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/slps/menu-eng.html">Completing slips and summaries </a><br/> Payers issuing income slips, financial information slips, contract payments. </li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/hwpyrllwrks/menu-eng.html"> How payroll works</a><br/> Payroll steps, your responsibilities as an employer, and more. </li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/bnfts/menu-eng.html">Benefits and allowances </a><br/> Taxable and non-taxable benefits and allowances.</li> <li class="margin-top-medium"><a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/pymnts/menu-eng.html"> Remitting payroll deductions </a><br/> How, when, and where to remit your deductions, and how to correct remitting errors.</li> </ul> </div> </div> <div class="clear"></div> </div>  <div class="span-2"> <div class="span-2 margin-bottom-medium"> <div class="module-poster"> <a href="/web/20130809153639/http://www.cra-arc.gc.ca/esrvc-srvce/tx/bsnss/menu-eng.html"> <img src="/web/20130809153639im_/http://www.cra-arc.gc.ca/images/mp-pp/bsnsss/5909_pgn-eng.jpg" alt="There's a better way. Start getting your business' CRA mail online."/></a> </div> </div> <div class="span-2 margin-bottom-medium"> <div class="module-poster"> <a href="/web/20130809153639/http://www.cra-arc.gc.ca/gncy/rdtprdctn/menu-eng.html"> <img src="/web/20130809153639im_/http://www.cra-arc.gc.ca/images/mp-pp/rd_tp.jpg" alt="Cutting red tape... freeing businesses to grow"/> <p class="position-bottom-medium position-right-medium position-left background-dark opacity-90">Cutting red tape... freeing businesses to grow</p></a> </div> </div> <div class="span-2 margin-bottom-medium"> <div class="module-poster"> <a href="/web/20130809153639/http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/hwpyrllwrks/stps/hrng/hcsb-eng.html"> <img src="/web/20130809153639im_/http://www.cra-arc.gc.ca/images/mp-pp/bsnsss/hcsb-rfi-194-286x151.jpg" alt=""/> <p class="position-bottom-medium position-right-medium position-left background-dark opacity-90">Claim your hiring credit</p></a> </div> </div> <div class="clear"></div> <div 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