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Learn about the history, constitutional authority, and calculation of personal and corporate income taxes in Canada. Find out how the federal and provincial governments collect and administer income tax revenues through the Canada Revenue Agency.
Learn about the obligatory forms that must be submitted to the Canada Revenue Agency (CRA) each financial year for individuals or corporations earning an income in Canada. Find out who should file, when, how, and why, and what are the consequences of not filing.
The Canada Revenue Agency (CRA) is the federal revenue service that collects taxes, administers tax law and policy, and delivers benefit programs and tax credits. Learn about its history, structure, mandate, and operations from this Wikipedia article.
The GST is a 5% value added tax imposed on most goods and services in Canada, except certain essentials and exports. It was introduced in 1991 by the Mulroney government and has been lowered twice since then.
The T2 Corporation Income Tax Return or T2 is the form used in Canada by corporations to file their income tax return. All corporations other than registered charities must file a T2 return for every taxation year, regardless of whether tax is payable. The form has to be filed within six months of the end of each corporation's fiscal year.
2022 Tax Dates for Businesses. Jan. 31, 2022. ... Corporations that extended the time to file must file annual income tax returns using Form 1120. Dec. 15, 2022.
T1 General is the form used by individuals in Canada to file their income tax return for a calendar year. It includes income from various sources, deductions, adjustments, credits, and taxes payable or refundable.
Form W-9 is used by a third party who must file an information return with the IRS. It requests the name, address, and taxpayer identification number of a taxpayer, and is not sent to the IRS.