Employers’ Guide – Taxable Benefits and Allowances

T4130: Guide for an employer who provides benefits or allowances to employees, including individuals who hold an office

GST/HST New Housing Rebate

RC4028: Rebate for individuals who bought or built a new house or substantially renovated a house or converted a non-residential property

Self-employed Business, Professional, Commission, Farming, and Fishing Income

T4002: Guide for self-employed business, professional, commission, farming and fishing income earned as a sole-proprietor or partner

Non-resident or a deemed non-resident of Canada

T4058: Guide for non-resident or a deemed non-resident

Income tax guide for corporations

T4012: Income tax guide for corporations

Trust income tax and information return

T4013: Guide to complete the Trust income tax and information return

Transition to new COVID-19 benefits

If you were receiving CERB, you may be eligible for one of the new recovery benefits retroactive to September 27, 2020 and available until September 25, 2021.

Canada Emergency Wage Subsidy (CEWS)

The CEWS has been extended to June 2021, including changes to the rates and top-up calculation.

Canada Emergency Response Benefit (CERB): Closed

The Canada Emergency Response Benefit (CERB) gives financial support to employed and self-employed Canadians who are directly affected by COVID-19.

COVID-19 relief for persons with disabilities

This non-taxable, non-reportable, one-time payment provides up to $600 in recognition of the extraordinary expenses incurred by persons with disabilities during the COVID-19 pandemic.

COVID-19 relief for seniors

This measure will give a total of $500 to seniors who receive both the Old Age Security pension and the Guaranteed Income Supplement and will help them cover increased costs caused by COVID-19.

Canada Recovery Benefit (CRB)

The Canada Recovery Benefit (CRB) gives income support to employed and self-employed individuals who are directly affected by COVID-19 and are not entitled to Employment Insurance (EI) benefits.

Canada Emergency Business Account

Approved CEBA applicants can now receive a $60,000 loan. CEBA applicants who have received the $40,000 CEBA loan may apply for the CEBA expansion, which provides eligible businesses with an additional $20,000.

Canada Emergency Rent Subsidy (CERS)

Canadian businesses, non-profit organizations, or charities who have seen a drop in revenue due to the COVID-19 pandemic may be eligible for a subsidy to cover part of their commercial rent or property expenses, starting on September 27, 2020, until June 2021.

Canada Recovery Caregiving Benefit (CRSB)

The Canada Recovery Sickness Benefit (CRSB) gives income support to employed and self-employed individuals who are unable to work because they are sick or need to self-isolate due to COVID-19, or have an underlying health condition that puts them at greater risk of getting COVID-19.

Quebec Sales Tax Registration for Suppliers outside Quebec

Manitoba Provincial Taxes Registration

Saskatchewan Provincial Sales Tax Registration

British Columbia Provincial Sales Tax Registration

Collect, file, and remit (pay) the GST/HST

Confirm a GST/HST account number


Exchange rates published by the Bank of Canada

Canada Child Benefit application

Service Canada

Paying your income tax by installments

Record of Employment on the Web (ROE Web)

Payroll Deductions online Calculator

Automobile Benefits Online Calculator

Scientific Research and Experimental Development Tax Incentive Program

CRA E-services

Businesses video gallery