Business
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Browse published guides with quick facts, official-source verification and clear next steps.
Learn how to file a patent application with CIPO, what the application must contain, 2026 fees, examination deadlines and what happens after filing.
Register a trademark in Canada through the Canadian Intellectual Property Office. Check what to search and prepare, Nice classes, 2026 filing fees, online filing, examination and the opposition period.
Find out whether your Canadian business already has a 9-digit CRA business number, when you need one, and how to register through Business Registration Online. Since July 14, 2026, BRO is accessed through a CRA account.
Close a GST/HST account with the CRA online or with Form RC145, then file the required final return and pay any GST/HST owing.
Update the registered office of a federal business corporation through Corporations Canada's Online Filing Centre, including the different process when moving to another province or territory.
New employers, trustees and other payers of employment-related amounts may need a CRA payroll deductions account to report and remit source deductions. Register before your first remittance due date. Canadian resident businesses can register online through Business Registration Online using a CRA account.
Commercial importers need a 9-digit business number and a CBSA import-export RM program account before importing commercial goods into Canada. New importers register through the CARM Client Portal. Most new resident businesses can obtain a BN9 during CARM registration, while non-resident importers and certain entity types must obtain the BN9 from the Canada Revenue Agency first.
Active corporations governed by the Canada Business Corporations Act must file an annual return with Corporations Canada every year and file their individuals with significant control information at the same time. The annual filing is due within 60 days after the corporation's anniversary date and costs $12 when filed online.
Learn how to federally incorporate a business in Canada under the Canada Business Corporations Act, including choosing a corporate name, preparing articles, appointing directors, filing significant-control information, paying the incorporation fee and completing post-incorporation registrations.
Learn when a Canadian business must register for GST/HST, the $30,000 small supplier threshold, voluntary registration rules, effective dates, Business Number requirements and how to register with the CRA.
Learn how to register a sole proprietorship in Canada, when provincial or territorial registration is required, when you need a Business Number, and which CRA accounts, permits and tax obligations may apply.