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Taxes & GST

 E-Service for Business. The e-services include:

  • Filing a return or making a remittance for corporate taxes,
  • GST/HST, T4s and a variety of other requirements
  • Registering a business
  • Payroll deductions
  • Obtaining information on tax-related topics
  • Refunds and payments
  • Guide for Canadian Small Businesses

    PST/GST/HST Business Seminars

    Tax Events and Seminars

    Tax Information for Business. Access Canada Revenue Agency's Business section to browse tax-related information for your business.

    Tax Information Forums


    Tax Incentives

    Apprenticeship Job Creation Tax Credit. Applies to All of Canada. If you hire an eligible apprentice, you can receive a tax credit equivalent to 10% of their salary.

    Apprenticeship Training Tax Credit. Applies to Ontario.You may qualify for an annual tax credit of up to $10,000 per qualifying apprentice to a maximum of $40,000 over a 48 month period.

    Computer Animation and Special Effects Tax Credit. Applies to Ontario.Your corporation may qualify for a 20% refundable tax credit based on labour expenses for performing computer animation and special effects activities.

    Co-operative Education Tax Credit.Applies to Ontario. You may qualify for a refundable tax credit of up to $3,000 per placement to hire a student who is participating in a co-operative education program at a recognized Ontario university or college.

    Ontario Book Publishing Tax Credit.Applies to Ontario. You may be entitled to a 30% refundable tax credit, to a maximum of $30,000 per literary work, if you publish or promote work by a Canadian author.

    Ontario Business Research Institute Tax Credit. Applies to Ontario. Your corporation could be eligible for a 20% tax credit for scientific research and experimental development (SR&ED) performed through an eligible research institute (ERI).

    Ontario Current Cost Adjustment:  Pollution Control Equipment. Applies to Ontario. This deduction is an incentive to help you purchase new pollution control equipment for your Ontario-based business.

    Ontario Employer Health Tax Exemption. Applies to Ontario. You may not have to pay the Ontario Employer Health Tax on the first $400,000 of your payroll.

    Ontario Film and Television Tax Credit. Applies to Ontario. If you are a Canadian corporation established in Ontario, your business may qualify for a refundable tax credit based on labour expenses of an Ontario film and television production.

    Ontario Innovation Tax Credit. Applies to Ontario. If you are an Ontario-based corporation, you may be able to claim a 10% tax credit for scientific research & experimental development carried out in Ontario.


    Tax Incentives Continued

    Ontario Interactive Digital Media Tax Credit.Applies to Ontario. Your business may qualify for a refundable tax credit based on labour, marketing and distribution expenses used to develop interactive digital media products in Ontario.

    Ontario New Technology Tax Incentive. Applies to Ontario. This incentive can help you reduce the costs of purchasing intellectual property for the purpose of implementing a new product or innovation in Ontario.

    Ontario Production Services Tax Credit. Applies to Ontario. If you are a Canadian or foreign-controlled production company, your business may qualify for a 25% refundable tax credit based on eligible production expenses.

    Ontario RST Exemption on R&D and Manufacturing Equipment.Applies to Ontario. You may be able to apply for a Retail Sales Tax (RST) exemption on the purchase of machinery and equipment used in manufacturing and R&D activities.

    Ontario Sound Recording Tax Credit. Applies to Ontario. Your Ontario corporation may qualify for a 20% refundable tax credit for expenses related to the production of a sound recording or music video.

    Scientific Research and Experimental Development (SR&ED) - Tax Incentive Program. Applies to All of Canada. You can get a tax credit, if you spend money on industrial research and development in Canada.

    Business and Corporate Income Tax Calculator. Use this online calculator to estimate the tax benefits that your business could be eligible for in Ontario.

    My Payment - Government of Canada - Canada Revenue Agency (CRA). Applies to All of Canada. As a business owner, you can make the following remittances by using this service:

  • Goods and Services Tax/harmonized sales tax
  • payroll deductions
  • corporation income tax
  • excise duty
  • excise tax
  • air travellers security charge
  • Softwood lumber products export charge