Electronic rebate forms – CRA / GST

Electronic rebate forms – CRA / GST

Public service body (PSB) rebates

Registered PSB rebates

If you are a registered public service body, you can use GST/HST NETFILE or the “File a return” option in My Business Account to electronically file your rebate application with your GST/HST return.

If you file your rebate application electronically, do not mail us a paper copy. If you choose not to file electronically, mail your rebate application form to the applicable tax centre. The tax centre must receive your form on or before the due date of your return.

Non-registered PSB rebates

Non-registered accounts (those that don’t have to file GST/HST returns) can claim their PSB rebates using the PSB rebate web form or the “File a rebate” option in My Business Account.

Adjust a PSB rebate

Public service body rebates can be adjusted electronically through My Business Account. For more information, go to Adjust a GST/HST return or rebate.

Non-profit Organizations – Government funding (Form GST523-1)

Form GST523-1, Non-profit Organizations – Government Funding, can be filed electronically using the Non-profit organizations – government funding web form.

Form GST523-1 can also be filed electronically using the “File a rebate” option in My Business Account.

General Application for Rebate of GST/HST

GST/HST registrants can use GST/HST NETFILE or the “File a return” option in My Business Account to electronically apply for the Ontario First Nations point-of-sale relief (Form GST189, reason code 23) together with their GST/HST return.

For most other reason codes, Form GST189 can be filed electronically using the “File a rebate” option in My Business Account.

Eligible individuals can file Form GST189 using the “File a GST/HST rebate” option in My Account.

If you file your rebate application form electronically, do not mail us a paper copy. If you choose not to file electronically, mail your rebate application form to the Sudbury Tax Centre. The tax centre must receive your form on or before the due date of your return.

GST/HST new housing rebates

GST190

New home builders can file Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder (types 1A and 1B), together with their GST/HST return using GST/HST NETFILE or the “File a return” option in My Business Account.

If you overlook a rebate application when filing the applicable return, use the “File a rebate” option in My Business Account to file the rebate application separately from the return.

GST191

Individuals can file Form GST191, New Housing Rebate Application for Owner-Built Houses, and Form GST190, GST/HST New Housing Rebate Application for Houses Purchased from a Builder (types 2, 3, and 5), using the “File a GST/HST rebate” option in My Account.

GST524

Form GST524, GST/HST New Residential Rental Property Rebate Application, can be filed by GST/HST registrants using the “File a rebate” option in My Business Account, or by eligible individuals using the “File a GST/HST rebate” option in My Account.

Rebate Application for Provincial Part of Harmonized Sales Tax

Form GST495, Rebate Application for Provincial Part of Harmonized Sales Tax, can be filed by GST/HST registrants using the “File a rebate” option in My Business Account, or by eligible individuals using the “File a GST/HST rebate” option in My Account.

Federal, provincial, and territorial government rebate

Form GST490, GST/HST Rebate Application for Federal, Provincial, and Territorial Governments, can be filed electronically using our Government rebate web form.

Form GST490 can also be filed electronically using the “File a rebate” option in My Business Account.

Other rebate forms

For all other rebate forms, if applicable, include the rebate amount on your electronic return and mail the rebate application forms to the applicable tax centre. Make sure the tax centre receives the forms on or before the due date of your return.

Frequently asked questions – Corporations Canada

Frequently asked questions – Corporations Canada

About Corporations Canada

What is Corporations Canada responsible for?

Corporations Canada is the country’s federal corporate regulator. It administers the laws that allow Canadians to create and maintain a corporation under the federal laws governing corporations in Canada. Note that financial institutions are incorporated by the Office of the Superintendent of Financial Institutions.

What laws does Corporations Canada administer?

Corporations Canada is responsible for the administrating the:

  • Canada Business Corporations Act
  • Canada Not-for-profit Corporations Act
  • Boards of Trade Act
  • Canada Cooperatives Act.

It is responsible for compliance activities under these laws, as well as for registering railway deposits and issuing official documents under the Great Seal of Canada.

Annual returns

What is an annual return?

An annual return is a document that all “active” corporations are required to file with Corporations Canada every year under federal legislation. The annual return provides Corporations Canada with up‑to‑date information on the corporation. An “active” corporation is a corporation that is not dissolved, amalgamated with another corporation or continued into another jurisdiction.

An annual return is not the same thing as a tax return, which must be filed with the Canada Revenue Agency.

An annual return must be filed within 60 days of the anniversary date of the corporation — the date on which the corporation was incorporated, amalgamated with another corporation or continued into an act administered by Corporations Canada.

What is the anniversary date of a corporation?

The anniversary date of a corporation is the date on which the corporation was incorporated, amalgamated with another corporation or continued into an act administered by Corporations Canada. An active corporation must file its annual return within 60 days of its anniversary date. Corporations can sign up to receive annual return reminder emails.

Corporations Canada has the power to dissolve a corporation that has not filed its annual returns. Dissolution can have serious repercussions on corporations, including not having the legal capacity to conduct business and losing their charitable status.

You can find the anniversary date of a corporation on Search for a Federal Corporation.

What is an “active” corporation?

An “active” corporation means that the corporation is not dissolved, amalgamated with another corporation or continued into another jurisdiction. Corporations can sign up to receive annual return reminder emails.

Corporations Canada has the power to dissolve a corporation that has not filed its annual returns. Dissolution can have serious repercussions on corporations, including not having the legal capacity to conduct business and losing their charitable status.

You can find the status of a corporation (active, inactive, etc.) on Search for a Federal Corporation.

Business corporations

If a company incorporates at the federal level, does it need to register anything with the provinces?

Federal corporations will likely have to register in any province or territory where they carry on business. Registration is different from incorporation. A corporation may incorporate only once, but it can register to carry on business in any number of jurisdictions.

For more information, see Completing provincial and territorial registration and other requirements.

Not-for-profit corporations

Is an NFP Act corporation automatically considered a registered charity or a non-profit organization under the Income Tax Act?

No, incorporating under the NFP Act does not automatically mean that the corporation will be exempt from taxation under the Income Tax Act. For more information, see Are all not-for-profit corporations the same?.

Where can I find information on registering as a charity or non-profit organization under the Income Tax Act?

For information on registering a charity, see Charities and giving. For information on registering a non-profit organization, see Non-profit organizations.

If a not-for-profit corporation incorporates at the federal level, does it need to register anything with the provinces?

Federal corporations will likely have to register in any province or territory where they carry on their activities. Registration is different from incorporation. A corporation may incorporate only once, but it can register to carry on activities in any number of jurisdictions.

For more information, see Provincial and territorial registrations.

Certificate issuance

The effective date of a certificate of incorporation, amalgamation, continuance or amendment is the date on which Corporations Canada receives your completed application, or, any later date you request. To ensure you receive a specific effective date on your certificate, submit your completed application in advance. An application submitted on a specific date does not guarantee that date. An application is complete when:

  • it includes all necessary documents
  • the forms are completed and signed, and
  • any applicable filing fee has been processed.

If any of these requirements are missing, your application will be considered incomplete.

Alberta Biz Connect – Workplace guidance and supports Update November 22, 2021

Alberta Biz Connect – Workplace guidance and supports Update November 22, 2021

Workplace guidance and supports to help businesses and non-profits affected by COVID-19 operate safely and support their recovery.


Supports for businesses and critical workers

Public health restrictions are in place to reduce the impacts of COVID-19 on the health care system. Some businesses can participate in the Restrictions Exemption Program.
Financial support for eligible in-scope businesses implementing the Restrictions Exemption Program
Businesses and non-profits can apply for funding to reduce the cost of hiring and training Albertans for new jobs.
Employers and service providers can apply to implement a rapid COVID-19 testing program in their organization.

Public health measures

Public health measures are now in effect that include capacity and operating restrictions.


Workplace guidance


Workplace rules

  • An employee can be temporarily laid off due to COVID-19 for 180 consecutive days from the initial layoff date.

    If the employee is not recalled to work after 180 consecutive days, their employment is considered to be ended, and they must receive termination pay if entitled.

    Learn more about temporary layoffs.

  • To request an employee return to work after a layoff, an employer must serve a recall notice to the employee in writing. Employees are not required to be tested for COVID-19 before they return to work.

    If an employee fails to return to work within 7 days of receiving the recall notice, the employer may terminate their employment. The employee is not entitled to termination notice or termination pay in this case.

    From a health and safety perspective, workers may suggest it is unsafe to return to work.

    • Employees have the right to refuse dangerous work – but this usually relates to a specific task, activity or condition and does not normally allow workers to refuse to attend work.
    • Employers must take steps to ensure the safety of their staff and customers, and must follow all public health orders and guidance.

    For detailed information, contact:

  • Quarantine leave

    Employees are entitled to 14 days of unpaid, job-protected leave if they are required to quarantine due to COVID-19. This leave can be taken more than once.

    Family responsibility leave

    Employees are entitled to unpaid, job-protected leave if they are required to:

    • care for self-isolated family members
    • care for children unable to attend school or child care as a result of Chief Medical Officer of Health orders related to COVID-19

    This leave may be taken for as long as needed to meet family responsibilities. It can be accessed more than once.

    Financial support

    Employment standards rules

    Paid vaccination leave

    All working Albertans can access 3 hours of paid, job-protected leave to get each dose of the vaccine.

  • Employers must continue to meet existing occupational health and safety (OHS) requirements.

    OHS questions and concerns can be directed to the:

    OHS Contact Centre online
    Phone: 1-866-415-8690 (in Alberta)
    Phone: 780-415-8690 (in Edmonton)

  • Masks are mandatory in all indoor public spaces, workplaces, and places of worship as of September 16.

    Employees must mask for all indoor settings, except while alone in work stations.

    For more information on masking, including how to wear and care for your mask, see mask requirements.


Financial supports

  • A one-time payment of $2,000 to eligible Alberta small and medium-sized businesses, cooperatives and non-profit organizations is now available for those participating in the Restrictions Exemption Program.

    Learn more about the Restrictions Exemption Program Implementation Grant.

  • Eligible industry associations will be able to access funding to develop or procure safety training that helps workers assess and manage challenging situations when implementing the Restrictions Exemption Program. Workers and employers will be able to access this training through select industry associations.

    More information about the Restrictions Exemption Program Training Grant will be released soon.

  • The Alberta Jobs Now Program second application intake period will open on November 10 with changes to help employers meet their labour needs and provide more Albertans with the skills to find successful careers.

    Private and non-profit businesses can apply for funding to offset the cost of hiring and training Albertans into new or vacant jobs.

    Employers can get up to:

    • $25,000 for each new hire, or
    • $37,500 for each new employee with a disability

    Workers cannot apply for the program directly, but can let potential employers know they can apply for the Alberta Jobs Now program if they hire you.

    Learn more about Alberta Jobs Now

  • All working Albertans can access 3 hours of paid, job-protected leave to get each dose of the vaccine.

  • Education property tax rates were frozen at last year’s level – reversing the 3.4% population and inflation increase added in Budget 2020.

    Collection of non-residential education property tax for businesses was deferred for 6 months to September 30, or a deferral of both municipal and education property tax for a shorter time that is of equivalent benefit.

    • Municipalities were expected to set education property tax rates as they normally would, but defer collection.
    • Commercial landlords are encouraged to pass savings on to their tenants through reduced or deferred payments to help employers pay their employees and stay in business.
    • Taxpayers can contact their municipality directly for information on their municipality’s approach to education property tax deferral or to discuss a payment schedule to pay these deferred taxes.

    Learn more

  • Hotels and other lodging providers are permitted to keep tourism levy amounts collected between April 1, 2021 and June 30, 2021.

    Learn more

  • Small, medium and large private sector employers can defer WCB premium payments until 2021.

    • For small and medium businesses, the government will cover 50% of the 2020 premium when it is due in 2021 – saving businesses $350 million.
    • Large employers will have their 2020 WCB premium payments deferred until 2021, at which time their premiums will be due.

    Employers who have already paid WCB premiums in 2020 are eligible for a rebate or credit.

  • Businesses may be able to access federal supports to help with COVID-19-related challenges. For the latest information on federal programs, see the Government of Canada’s resources below.


Additional information and resources

  • Connect to PPE suppliers using the websites below. The government is not responsible for products or prices offered on these sites.

    Alberta-based businesses that manufacture PPE can find out how to help at Alberta Bits and Pieces.

  • Talk to a small business strategist at Business Link for one-on-one coaching, advice and information on COVID-19 resources and supports.

    To connect with a Business Link strategist:

    Submit your question online or contact them directly:

    Toll free: 1-800-272-9675 (Canada only)
    TTY: 1-800-457-8466 (For the deaf or hard of hearing)
    Hours: 8:30 am to 4:30 pm (open Monday to Friday, closed weekends and statutory holidays)

  • The COVID-19 pandemic can have a significant impact on mental health.

    Online resources are available if you need advice on handling stressful situations.

    If you need to talk, call the 24-hour help lines:

    For more information, visit COVID-19 info for Albertans.

  • Provincial quarantine rules for returning international travellers have been lifted, but federal travel requirements remain in place. For more information, see COVID-19 travel requirements.

  • As of July 29, 2021, close contacts of COVID-19 cases are no longer legally required to quarantine after an exposure to a case of COVID-19.

    Alberta Health Services Public Health will continue to investigate and manage cases of COVID-19. However, it is strongly recommended that cases notify their close contacts of the exposure including those they work with.

    The following recommendations apply to business operators, staff members, as well as others potentially exposed to a COVID-19 case:

    • They should monitor for symptoms for 14 days after the exposure. If they develop symptoms, they must isolate and should get tested.
    • Follow all provincial public health restrictions including masking and physical distancing as well as and any local municipal restrictions in your area.
    • Follow good public health practices such as handwashing or sanitizing hands often and environmental cleaning.
    • Close contacts who are not fully vaccinated should avoid high-risk locations such as continuing care facilities and crowded indoor spaces.

    Proof of a negative COVID-19 test and/or a medical note is not required to return to school, work or activities once the isolation period is complete. Learn more about isolation and quarantine requirements.

  • COVID-19 resources are available in Arabic, 中文, हिंदी, 한국어, ਪੰਜਾਬੀ, Af-Soomaali, Español, Français, Tagalog, Tiếng Việt and Urdu.

    See translated resources


Keeping Records – What do you need to keep and for how long?

Keeping Records – What do you need to keep and for how long?

Records are all of your accounting and other financial information documents. These documents must be kept organized. The type of information your records contain depend on your situation and other factors such as:

  • your business type
  • the format you use to keep your records (paper, electronic or a combination of the two)
  • if you have converted any paper records or supporting documents into an electronic version
  • if you are involved in e-commerce (for more information, go to E-commerce)
  • if you are a GST/HST registrant
  • if you are an employer

Note

The Canada Revenue Agency (CRA) has detailed information for situations where your records, including those of your business, are affected by a disaster. For more information, including what qualifies as a disaster, go to Disasters and disaster relief.

If you need more information after reading the following topics, call 1-800-959-5525.

Topics

Bookkeeping vs. Accounting

Did you know we do both!

–Bookkeeping vs. Accounting–

If you’re a small business owner, you might be wondering if you need to get a bookkeeper or an accountant – or both.

And now that you understand the need for bookkeeping, you’re might be wondering, “How does it differ from accounting?”

Good question.

The words “bookkeeper” and “accountant” are often used interchangeably. However, there are some key differences that determine the main responsibilities of each role.

–Bookkeeping is a Subset of Accounting–

37883981_2140118849644035_5128132333710344192_n.jpgAn accountant, professional bookkeeper, or an employee of the business can do your bookkeeping.

If you’ve just started a business, chances are you’ll be doing the bookkeeping yourself.

This is no bad thing. When launching a new business venture, it’s crucial that you have an intimate grasp of your financial situation. What better way than to do the bookkeeping yourself?

Essentially, bookkeepers take care of the day-to-day financial work.

They keep detailed and accurate financial accounts and use this financial clarity to help make informed business decisions.

–Accountants are Financial Experts–

Accountants are usually qualified, registered members of a statutory association. So they often have titles like CPA (Certified Public Accountant) or CA (Chartered Accountants).

That’s how they can charge the big bucks.

These experts will use the accounts provided by the bookkeeper. They focus on analyzing the transactions to provide financial advice.

They’ll also use the information in the accounts to file tax returns and other reports.

Whereas bookkeepers handle the day-to-day financial tasks, accountants often step in on a quarterly basis to provide advice and make adjustments.