CRA Resources for Small and Medium Businesses
A broad CRA starting point for business number registration, income tax, payroll, GST/HST, excise taxes, and important business deadlines.
Open CRA Resources for Small and Medium Businesses
Resources
Canadian Business Tax Resources for Owners and Accountants
A practical, CRA-first hub for business registration, GST/HST, payroll, corporate tax, record keeping, and accountant research.
Use this page as a guided starting point, then confirm details against the official source before filing or advising.
Business owners
Self-employed people
Bookkeepers
Accountants and advisors
CRA-first
Official tax links grouped by practical business workflow.
Plain language
Short notes explain when each resource is useful.
Professional-friendly
Includes representative access, technical tax, and legislation links.
Start Here
Three Useful Starting Points
These links cover the most common starting paths: general business tax guidance, owner account access, and representative access for accountants or bookkeepers.
My Business Account
The CRA portal business owners use to view account balances, mail, GST/HST, payroll, corporation income tax, and other program accounts.
Open My Business AccountRepresent a Client
The CRA portal accountants, bookkeepers, employees, and other authorized representatives use to access client tax information.
Open Represent a Client
Resource Library
CRA and Official References by Topic
Each category groups official links with short context so owners and professionals can find the right starting point faster.
Starting, Registering, and CRA Accounts
Use these resources to understand when a business number is needed, how CRA program accounts work, and where to start if you are self-employed or launching a business.
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Small businesses and self-employed income
Useful for sole proprietors, partnerships, and self-employed individuals reporting business income.
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Business number and CRA program accounts
Explains the BN and program accounts such as RT, RP, RC, and RZ.
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Register as a resident with a Canadian business
Use when a Canadian resident business needs to register online with CRA.
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CRA Liaison Officer service
Free CRA education for small business owners, self-employed people, and rental income earners.
GST/HST
Find registration guidance, filing information, tax rates, calculators, and practical references for collecting and remitting GST/HST.
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GST/HST for businesses
Main CRA hub for registering, charging, filing, remitting, rebates, and GST/HST account checks.
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GST/HST calculator and rates
Quick calculator and rate reference for sales tax by province or territory.
Payroll
Resources for employers and payroll providers who need to calculate deductions, manage payroll accounts, and stay on top of remittances.
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Payroll
Main CRA hub for payroll deductions, employee setup, remittances, slips, and employer obligations.
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Payroll Deductions Online Calculator
CRA calculator for federal, provincial, and territorial payroll deductions, except Quebec.
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Calculate payroll deductions and contributions
Guidance on CPP, EI, income tax, taxable benefits, and deduction methods.
Corporations, Records, and Forms
Helpful references for incorporated businesses, T2 filing, record keeping, and finding current CRA forms and publications.
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Corporations
Main CRA hub for corporation income tax returns, payments, tax rates, credits, and key dates.
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Corporation income tax return
Start here for T2 filing obligations and electronic filing requirements.
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Keeping records
Guidance on what records to keep, formats, retention, and audit trails.
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Forms and publications
Search CRA forms, guides, technical notices, tax packages, and publications.
Accountant and Professional Research
References for authorized representatives, tax research, technical interpretation, and legislative source material.
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Represent a Client
Overview of the portal used by representatives to access client tax information.
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Services for representatives of businesses
Helps determine what actions representatives can perform by authorization level.
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Technical tax information
Gateway to CRA technical publications for GST/HST, income tax, excise, and other programs.
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Income tax rulings and technical interpretations
Information on advance income tax rulings, technical interpretations, folios, and related services.
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Income Tax Act
Official consolidated federal income tax legislation from Justice Laws.
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Excise Tax Act
Official consolidated legislation that includes GST/HST provisions.
Practical Guidance
How to Use These Resources
These plain-language notes help connect official links to the way business owners and accountants actually work through tax questions.
Which CRA portal should I use?
Business owners, directors, and officers usually start with My Business Account. Accountants, bookkeepers, payroll staff, and other authorized representatives use Represent a Client after authorization is in place.
- Owners use My Business Account to view and manage their own CRA business accounts.
- Representatives use Represent a Client to work on behalf of clients or employers.
- Clients should confirm the right authorization level before sharing access.
Common business tax workflows
Most businesses move through a practical sequence: register when needed, keep records current, calculate GST/HST or payroll obligations, file on time, and keep support for each filing.
- Confirm whether you need a business number or additional CRA program accounts.
- Keep invoices, receipts, payroll records, bank support, and filing confirmations organized.
- Use CRA calculators and official guides before remitting or filing.
Research tools for accountants
For more technical questions, accountants often need to move beyond general guides into CRA technical publications, representative service tables, and the underlying federal legislation.
- Start with CRA guidance to understand the administrative position.
- Use technical tax information and rulings pages when the issue is interpretive.
- Use Justice Laws for the current legislation when precision matters.
FAQ
Common Questions About These Resources
Who is this resources page for?
This page is designed for Canadian business owners, self-employed individuals, bookkeepers, accountants, payroll providers, and advisors who need quick access to official business tax resources.
Are these links a substitute for professional tax advice?
No. These resources are informational starting points. Tax rules depend on your facts, business structure, province or territory, filing history, and other details.
What is the difference between My Business Account and Represent a Client?
My Business Account is generally for business owners and authorized business users managing their own accounts. Represent a Client is for accountants, bookkeepers, employees, and other representatives acting for another taxpayer or business.
Where should a new business owner start?
Start with the CRA resources for small and medium businesses, then review whether you need a business number, GST/HST account, payroll account, or corporation income tax account.
Why include technical resources for accountants?
Accountants and advisors often need CRA technical publications, representative service tables, and legislation to research issues that go beyond basic filing instructions.
Last reviewed: May 5, 2026
These links are provided for general information and research. They are not tax, legal, or accounting advice. Confirm details with the official source and consider your specific facts before filing, remitting, or advising.