Canada Revenue Agency is the office responsible for taxation issues for individuals and businesses.
Canada Revenue Agency issues a Business Number (BN) which is a reference numbering system covering four business accounts:
HST (Harmonized Sales Tax)
Businesses with annual sales of $30,000 or more are required to charge the 13% HST and remit it to the Canada Revenue Agency. There is no charge for this application.
If a business does not register for an HST number, they do not charge their clients tax.
Canadian individuals, Businesses, Non-Residents or Foreign based importers are required to obtain this number.
Corporate Income Tax
When you incorporate with the province of Ontario you will automatically be registered for a business number (BN) and a corporation income tax program account. You should receive your BN number with a summer of program accounts within 45 days of incorporation.
Employers Kits are available from Canada Revenue Agency by calling 1-800-959-2221 which include payroll deductions. Deductions include Canada Pension Plan (CPP), Unemployment Insurance Contributions (UIC) and Employee Income Tax Deductions.
Canada Revenue Agency Contact Information:
Toronto North: 5001 Yonge St.
Toronto Central: 1 Front St. W., 1st Fl.
Mississauga: 5800 Hurontario St.
Canada Revenue Agency also has other useful information on their website that includes: individual and business taxation; taxable benefits and allowances; business and professional income; HST registration; payroll, etc.