GC Business Insights – December 2025

by | Dec 10, 2025 | Resources

December 2025

 

Simplify your business taxes with expert guidance

Tax resources for small businesses

Access trusted tools and guidance to simplify your business taxes. Learn how to register, manage payroll, file GST/HST returns and stay on top of key tax deadlines.

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Free tax help from CRA liaison officers

Get free, confidential tax guidance to help you avoid errors, strengthen bookkeeping and understand deductions—with personalized support for small businesses and self-employed individuals.

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New requirements: Authorized tax access and online registration

Updates to CRA authorization process

Tax preparers can now access client accounts faster and more securely through the Represent a Client portal—helping safeguard sensitive tax information.

Read the update

Register online for a business number

Need to register for a business number or a CRA program account like GST/HST or payroll? You must now use the Business Registration Online (BRO) portal—the faster and more secure way to get started. The BRO provides instant confirmation and simplifies the setup process for your small or medium-sized business.

Register now

Tax credits and incentives to boost your business

Power the transition toward a greener economy

Ready to invest in Canada’s transition to net-zero emissions? Businesses can now claim Clean Economy investment tax credits for projects related to clean technologies, clean hydrogen, clean technology manufacturing, and carbon capture, utilization and storage. Find out if your project qualifies.

Check your eligibility

Get support for your R&D with SR&ED tax credits

The Scientific Research and Experimental Development (SR&ED) program is proud to provide more than $4.1 billion in tax credits to over 18,000 businesses conducting research and development each year. We offer support services and tools to help you explore your eligibility, start building your SR&ED claim and more.

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Get up to $2,000 per apprentice in tax credits

Hire, train and save. Your business may qualify for the apprenticeship job creation tax credit. Claim 10% of eligible wages—up to $2,000 per apprentice each year—when you hire in Red Seal trades and help build Canada’s skilled workforce. 

See if you qualify

Tools and calculators for tax management

Essential business tools