Getting Started with Online Services & Databases

The Library’s series of guides, Starting a Business, follows the City of Toronto’s 9-step guide, How to Start a Business:

Step 1: Conduct Market Research
Step 2: Prepare a Business Plan
Step 3: Create a Marketing Plan
Step 4: Choose a Business Structure
Step 5: Register Your Business
Step 6: Secure Your Financing
Step 7: Choose Your Business Location
Step 8: Apply for a Business License
Step 9: Determine Tax Requirements
Other Considerations

See Step 9 of the City of Toronto’s guide, How to Start a Business for the four business accounts that Canada Revenue Agency issues a Business Number for.

Books (and eBooks)

• Business enterprises—Taxation—Canada
• Business enterprises—Taxation—Canada—Textbooks
• Small business—Taxation—Canada

See chapters in the following titles (call number, title):

• 336.24 CAN ED.78 2023. Canadian master tax guide, 2023. Chap. iii, Income from business or property
• 343.71052 BEA. Introduction to federal income taxation in Canada. Chap. 4, Income from business
• 343.71052 BUC. Canadian income taxation: planning and decision making. Chap. 5, Income from business
• 343.71052 BYR. Byrd & Chen's Canadian tax principles. Chap. 6, Income or loss from a business
• 343.71052 CAN. Income tax act annotated
• 343.71052 PRE. Preparing your income tax returns. Chap. 7, Business and professional income

Websites

• Taxation guide (FedDev Ontario, Small Business Services)

“This guide will give you an overview of the different taxes that may affect your business and provide you with information on tools, programs and services that can help you meet your business tax obligations.”

• Taxes (Gov. of Canada). Pages include:

Income tax—Personal, corporation, trust, in-ternational and non-resident income tax, business, professional, and partnership income.

GST/HST—Register for the GST/HST, collect, file and remit the GST/HST, rebates, cred-its, and the GST/HST listing.

Payroll—Payroll accounts, deductions and contributions, information returns, and benefits and allowances.

Business number—When you need a num-ber or program account, how to register, make account changes, and other gov-ernment programs.

• Taxes and benefits (Gov. of Ontario). Pages include:

Corporations Tax—Learn about federal and Ontario corporate taxes for corporations carrying on business through a perma-nent establishment in Ontario.

Filing a tax return: File and pay business taxes—Businesses can use ONT-TAXS online to file tax returns, make payments and more.

Filing a tax return: Business income tax—Information on the types of income you must report on a personal income tax re-turn if you are self-employed, an unin-corporated business or in a partnership.

• Understand your tax obligations (Gov. of Ontario)

Learn about the different taxes collected in Ontario, including corporations tax.
Find out if you need to register and pay Employer Health Tax.
Learn what items are subject to HST.
Find out if you're eligible for business tax credits.

See also:

• Tax Law: Ontario (Legal Line) > Business Taxes. Pages include:

Sole proprietorships
Partnerships
Corporations
Registration with Canada Revenue Agency (CRA)
Business expenses
Employers' responsibilities for payroll taxes
Harmonized Sales Tax (HST) and Goods and Services Tax (GST)
Registering for HST and GST
Collecting and remitting HST and GST

University and college

• Legal Considerations > Taxes, in Entrepreneurship – Starting Your Own Business (U of Western Ontario. Libraries)