Canadian tax topics and official CRA sources.
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Use Form T2125 to report business or professional income and expenses. Choose the correct form and tax year with your accountant; other structures and activities can require different reporting.
EZ@Work’s recorded totals and report exports help organise the information for review. They do not complete a T2125 or determine your tax liability.
CRA · Business income ↗For most businesses, the small-supplier test uses C$30,000 of worldwide taxable supplies, including associated persons. Check both a single calendar quarter and four consecutive calendar quarters.
Crossing the threshold in one quarter or over several quarters changes when registration and collection begin. Exceptions apply, including taxi and commercial ride-sharing activities. Follow the CRA’s conditions; this is not a blanket exemption below C$30,000.
CRA · GST/HST ↗The federal GST rate is 5%. In participating provinces, HST combines the federal and provincial components. Québec applies 9.975% QST alongside GST, calculated on the price excluding GST.
| Place of supply | GST/HST and additional note |
|---|---|
| Ontario | HST: 13% |
| Nova Scotia | HST: 14% |
| New Brunswick, Newfoundland and Labrador, Prince Edward Island | HST: 15% |
| Québec | GST: 5% + QST: 9.975% |
| Alberta, British Columbia, Manitoba, Saskatchewan, Northwest Territories, Nunavut, Yukon | GST: 5%; a separate provincial tax may apply |
The rate depends on the place of supply and type of transaction, not just the seller’s address. Zero-rated supplies have 0% GST/HST; some supplies are exempt. Separate provincial sales-tax rules are not detailed here.
For eligible self-employed individuals, or their spouse or common-law partner, the general 2025 return filing date was 15 June 2026. The 2025 balance owing was due 30 April 2026.
These dates have passed and refer specifically to 2025, not the 2026 tax year. Exceptions include certain tax-shelter business expenditures. Check the CRA notice and guidance for your circumstances.
CRA · Filing and payment ↗Revenu Québec publishes separate guidance on GST and QST small-supplier rules. The C$30,000 test includes worldwide taxable supplies of the business and associates, subject to exclusions and special registration cases.
Check the applicable Québec registrations and obligations directly with Revenu Québec and your professional. The federal summary here does not replace that check.
Revenu Québec · Québec ↗CRA guidance generally requires records for six years from the end of the last tax year they relate to. Check the applicable exceptions and requirements for the type of record.
Keep source documents alongside your business figures. This rule is not a statement about EZ@Work’s storage period, and entering an expense does not establish its deductibility.
CRA · Business records ↗Bring together recorded income, expense documents, payments and questions. Your professional can review the applicable forms and tax treatment.
EZ@Work provides clients, projects, tasks, time tracking, recorded income and expenses, invoices and financial report exports. Ezri helps with supported actions; changes require approval and usage depends on your plan.
No direct CRA or Revenu Québec connection, return submission or automatic tax payment is offered here. Official links are information sources. Use the appropriate filing route with your professional.
Each topic links to official sources checked on 28 October 2026. Rules can change. This selected general information does not cover all provinces, structures or residency situations and does not replace professional advice.
No. The test has specific periods, inclusions and exceptions. Follow the linked CRA guidance.
No. The 2025 filing and balance-payment dates are listed separately. Check the rules that apply to you.
This page offers business tools and record organisation, not direct authority filing or automatic tax payments.
No. Use the linked Revenu Québec guidance and a qualified professional for your Québec obligations.
No. They are sample Canadian-dollar figures, not a personal tax calculation.
No. The table distinguishes GST, provincial HST rates and Québec QST. Place and type of supply determine the treatment; separate provincial taxes may also apply.
Organise business activity, recorded income and expenses, and financial reports for review with your accountant.
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