Fulfilling Your Obligations

In the course of your business activities, you must fulfill your obligations related to income tax, source deductions and employer contributions, and consumption taxes.

Income tax obligations

To meet your income tax obligations, you may be required, for example, to:

  • file an income tax or information return;
  • keep and maintain records;
  • pay a balance due;
  • produce RL slips for beneficiaries of a trust; or
  • make instalment payments.

Click Income Tax to determine your obligations based on the type of business you operate.

Tax measures for certain activities

Depending on your business activities, you may be subject to additional tax measures. This is the case, for example, if you:

  • operate one or more mines;
  • carry out logging operations;
  • operate an electric power system, a gas distribution system, or a telecommunications system; or
  • issue flow-through shares.

For more information, click Sector-Specific Measures.

Source deductions and employer contributions

If you have employees, you have obligations regarding source deductions and employer contributions. You may be required, for example, to:

  • make source deductions;
  • calculate and remit source deductions and employer contributions;
  • prepare and file RL slips and RL summaries; or
  • keep and maintain records.

For more information, click Source Deductions and Contributions.

Consumption taxes

You also have obligations with respect to consumption taxes. You may be required, for example, to:

  • hold a registration certificate;
  • collect and report applicable taxes;
  • file tax returns (GST/HST, QST and other taxes) and pay a balance due;
  • keep and maintain records; or
  • make instalment payments.

For more information about your obligations regarding each of the taxes applicable to your business activities, click Consumption Taxes.

Other obligations

If you operate a restaurant establishment (restaurant, bar or business that provides catering services), you must comply with mandatory billing measures.

For more information, click Sector-Specific Measures.

Voluntary disclosure

To rectify your tax situation, you can make a voluntary disclosure.

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