Federal business & permits
Choose a specific reviewed route below. Requirements depend on the service and location; these guides link to the current instructions from the issuing authority.
Register a business number or CRA program account
CRA's resident-business guide explains how to obtain a business number and add supported program accounts. Check whether the business already has a number before registering another one. The guide describes Business Registration Online through a CRA account, its limitations and alternatives when that route cannot be used. Non-resident businesses have a separate set of instructions.
Read the guidePlan the government steps for a new business
The federal starting-a-business guide organizes common setup tasks: planning, choosing a name, registration, permits and financing support. It is a map to the responsible services, not one application that completes everything. Work through the parts relevant to your structure, activities and location, then check provincial and municipal requirements before starting operations.
Read the guideFind business permits and licences with BizPaL
BizPaL helps you identify possible permit and licence requirements across participating levels of government using information about your business. The federal overview links to the service and explains how the results are assembled. Treat the resulting list as a starting point, then open each issuing authority's instructions to confirm applicability and the application route.
Read the guideRegister a charity in Canada
Charitable registration and issuing official donation receipts are distinct tasks. Apply through the CRA charity account, then follow the receipting rules applicable to registered charities.
Read the guidePrepare a business to import food into Canada
Commercial food importing involves CFIA food requirements and the customs process. Start with the specific food, origin and activity: a business registration alone is not permission to import a shipment.
Read the guideBusiness taxes and payments in Canada
Business taxes can involve separate income-tax, sales-tax and payroll tasks. The right returns and payment accounts depend on your business structure, registrations and activities. Start by separating these obligations rather than treating them as one business-tax bill.
Read the guideReport sole proprietor business income
A sole proprietor reports business income or loss through the personal T1 income-tax return. This differs from a corporation’s T2 return. The appropriate supporting form depends on the activity; business and professional income commonly uses T2125.
Read the guideFile a corporation income tax return
Most resident corporations must file a T2 return each tax year, including inactive corporations with no tax payable. CRA lists specific exceptions and separate rules for non-residents. Check the corporation’s tax year and required filing method before preparing the return.
Read the guideFile and pay GST/HST for a business
GST/HST registration, charging customers, filing a return and paying the balance are separate tasks. Use the business’s actual reporting period and CRA instructions to work out the correct filing and remittance route.
Read the guideSet up and remit employer payroll
Employers need to consider worker status, payroll accounts, deductions, remittances and year-end reporting. CRA’s payroll guide separates these tasks and provides calculators and instructions for the relevant employment circumstances.
Read the guideClose a business and its CRA program accounts
Closing a business involves separate steps for its legal registration and tax accounts. CRA has different closure procedures for payroll, GST/HST and corporation income tax. A corporation’s dissolution must be handled with its governing authority.
Read the guideApply for a small business financing loan
The Canada Small Business Financing Program works through financial institutions. It supports eligible financing needs, while the lender assesses and decides the loan application. This is a loan program, not a grant.
Read the guideImport commercial goods into Canada
CBSA’s commercial-import guide organizes the work from identifying goods and applicable duties through business setup, reporting, release and accounting. Use the sections that apply to the goods and shipment rather than treating every import as the same.
Read the guideFind business grants, loans and funding
Start with the Business Benefits Finder to search federal and provincial programs. Funding depends on your location, sector, size and project. A loan, a grant and a tax incentive have different conditions; a program match is not an approval.
Read the guideClaim self-employed business expenses
Self-employed expenses must relate to earning business income. Separate the business portion from personal use, and distinguish current expenses from capital purchases before reporting the claim.
Read the guideClaim business-use-of-home expenses
A self-employed home workspace must meet CRA’s business-use conditions. Eligible costs are allocated to business use, and the deduction cannot create or increase a business loss.
Read the guide
Use the responsible authority
Each guide identifies its official sources and review date. Complete applications on the government website. This independent guide does not confirm eligibility or submit requests.