The Canada Revenue Agency (CRA) knows that it can be intimidating for new businesses to file their first tax return. That’s why we aim to help small businesses by ensuring they have the information and guidance they need to stay organized and to understand and meet their tax obligations.

Here’s what you need to know if you are a new business and have questions about filing your income tax and benefit return or your T2 corporation income tax return:

GST/HST is collected on most taxable supplies of property and services made in Canada, with some exceptions. The Canada Revenue Agency (CRA) has information to help GST/HST registrants file and remit the GST/HST that they have collected.

Register for a GST/HST account if you are an eligible entity and haven’t already registered

To find out if you should register for a GST/HST account, click When to register and start charging the GST/HST.

A GST/HST account number is part of a business number (BN) that is received after registering for a GST/HST account online, by mail or by fax, or by telephone.

Non residents who want to register for a GST/HST account can visit: Guide RC4027, Doing Business in Canada – GST/HST Information for Non-Residents.