Complete Practical List of Major Government Accounts, Registrations, Filings & Interactions for a Typical Canadian Corporation

This list covers the core compliance items that most small-to-medium Canadian corporations (federal or provincial incorporation) need to manage. It is not exhaustive for niche industries (e.g., importers, exporters, finance, mining, cannabis, etc.), but focuses on the main sources of annual compliance burden and "principal in the room" friction.

1. Federal CRA Program Accounts (under the BN)

These are primarily accessed via My Business Account or phone verification.

• RC – Corporation Income Tax
  Annual T2 return (due 6 months after fiscal year-end; mandatory electronic filing for most). Includes GIFI financial data, schedules, and instalment payments if tax payable exceeds $3,000.
• RT – GST/HST
  Registration required if taxable supplies exceed $30,000 in a 12-month period. Monthly, quarterly, or annual returns + remittances. Includes input tax credits.
• RP – Payroll Deductions
  Required if the corporation has employees (or certain contractors). Monthly remittances of source deductions (income tax, CPP, EI). Annual T4/T4A slips + T4 Summary (due end of February).
• RM – Import/Export
  Required if the corporation imports or exports goods (may need separate registration).
• RU – Underused Housing Tax
  Annual return for corporations that own residential property in Canada (if applicable).
• Other occasional CRA accounts: Excise taxes/duties (fuel, tobacco, alcohol, etc.) when relevant.

Note: CRA also handles Individuals with Significant Control (ISC) reporting (tied to federal incorporation and filed annually with the annual return).

2. Federal Corporate Registry (non-tax)

• Annual Return under the Canada Business Corporations Act (CBCA) or equivalent
  Filed with Corporations Canada (or the provincial registry if provincially incorporated). Due within 60 days of the anniversary date or AGM. Includes updates on directors, registered office address, and Individuals with Significant Control (ISC) details. This is separate from the T2 tax return.

3. Provincial/Territorial Corporate Tax & Filings

Most provinces require a separate corporate income tax return if the corporation has a permanent establishment in that province (even if no tax is payable in some cases).

• Provincial corporate income tax returns (filed with the provincial revenue authority). Rates and small business deduction limits vary by province.
• Alberta and Quebec always require their own corporate tax returns for corporations with a permanent establishment there.
• Capital tax returns in provinces that still levy it (now rare — check current rules).

4. Provincial Sales Taxes (where not harmonized with GST/HST)

• PST (Provincial Sales Tax) in BC (7%), Manitoba (7%), and Saskatchewan (6%).
  Requires separate registration, vendor permits, and regular remittances if selling taxable goods/services. Note: BC is expanding PST to certain professional services effective October 2026.
• QST in Quebec (harmonized but with some separate administration).

5. Payroll-Related Provincial & Federal Interactions

• Workers' Compensation Board (WCB) / WorkSafe / equivalent
  Mandatory registration and annual premiums based on assessable payroll and industry classification. Reports and payments go to the provincial WCB (e.g., WorkSafeBC, WSIB in Ontario, etc.).
• Provincial Health Premiums / Payroll Taxes
  • Ontario: Employer Health Tax (EHT)
  • Quebec: Health Services Fund contributions + QPIP (Quebec Parental Insurance Plan)
  • Manitoba: Health and Education Levy
  • Other provinces may have similar employer health or payroll levies
• CPP/EI (federal, administered via CRA RP account)
  Employer portions are included in payroll remittances. Quebec uses QPP instead of CPP and has QPIP for parental insurance.

6. Other Common Provincial & Municipal Interactions

• Provincial Corporate Registry Annual Return
  Separate or combined with federal filing. Updates directors, officers, address, etc. Deadlines vary by province (e.g., Ontario by February 28, BC varies).
• Provincial Employer Health Tax or similar levies (as detailed above).
• Municipal business licences/taxes
  Property taxes, business occupancy taxes, or business licences required by many cities and municipalities.
• Provincial environmental or industry-specific permits (not universal, but common for sectors involving waste, emissions, etc.).

7. Other Potential Accounts/Interactions (less common)

• Import/export-related federal permits or accounts.
• Federal/provincial grants or subsidy reporting (if received).
• Sector-specific requirements: CRA excise taxes for certain products, provincial liquor/gaming licences, securities filings, etc.