New Businesses and Taxation


We are currently updating this document in light of recent changes to the legislation.

This publication is intended for small and medium-sized businesses. It briefly describes the various legal forms of business organization: sole proprietorship, partnership and corporation.

Most of the information provided concerns the tax consequences of operating a business. The topics discussed include

  • the procedure for registering for the GST, the QST and source deductions; 
  • the fiscal obligations of businesses, as well as the tax credits, deductions, GST and QST refunds, and other advantages businesses may claim;
  • the administrative formalities required by certain government departments and agencies in order to start a business.

Our downloadable documents may not comply with Web accessibility standards. If you are having problems using them, please contact us.

2012-06 version

Fair. For all.

One vision. Concrete actions.

Read all about how we work to support and inform you. Our vision and values guide us as we carry out our role.

Veuillez patienter