Businesses
- Life Cycle of a Business
- Consumption Taxes
-
Source Deductions and Employer Contributions
- Employer's Kit
- Conditions for Making Source Deductions and Paying Employer Contributions
- Hiring an Employee
- Registering for Source Deductions
- Special Cases – Source Deductions and Employer Contributions in Certain Situations
- Calculating Source Deductions and Employer Contributions
- Remitting Source Deductions and Employer Contributions
- Filing RL Slips and the RL-1 Summary – General Rules
- Keeping Your Registers and Supporting Documents – Source Deductions and Contributions
- Income Tax
- RL Slips and Summaries
-
Sector-Specific Measures
- Mandatory Billing
- Remunerated Passenger Transportation Dues
- Mining Tax
- Logging Operations (in French only)
- Corporations Carrying on a Personal Services Business
- Operation of an Electric Power System, a Gas Distribution System, or a Telecommunications System – Public Utilities Tax (in French only)
- Issuing Flow-Through Shares (in French only)
- Money-Services Businesses
- Transfer of an Immovable (Special Duties)