Resources
Module 2
The following websites provide services for registering corporations and businesses in Canada.
The following are links to Provincial websites where you can register a business and/or partnership and get lots of additional information on business setup and registration.
- Newfoundland
- Prince Edward Island
- Nova Scotia
- New Brunswick
- Quebec
- Ontario
- Manitoba
- Saskatchewan
- Alberta
- British Columbia
The following links take you to the provincial Workplace Safety Insurance Boards: Newfoundland, PEI, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba Saskatchewan, Alberta and British Columbia.
Module 3
This is a guide published by the CRA that goes into detail on filing T4 slips and the T4 Summary. If you are taking on the task of preparing your own year end filings for payroll, this guide should always be at your side.
This is a fillable PDF form provided by the CRA where you can file your annual T4 slips. A number of slips are provided. Just fill in the amounts the download the T4 Summary below to complete your annual filing requirements for salary
If you are compensating yourself using dividends, you will have to file a T5 slip by the end of February every year. This is a fillable T5 slip from the CRA website that you can fill out on the form itself. You should ask your accountant whether your dividends are to be reported as eligible or ineligible.
If you have prepared one or a number of T4-slips, you will also need to file a T4 Summary with the CRA. The T4 Summary is basically a form that sums up the boxes on all the T4 slips issued to employees and reports the totals on this form.
Similar to the T4 Summary listed above, if you issue any T5 slips, the summary will also have to be filed with the CRA along with each T5 slip. The T5 summary totals up the boxes on all issued T5′s and reports the totals.