- T1
- Canadian personal income tax return. Filing deadline: April 30 of the following year (June 15 for self-employed individuals, but balance owing is still due April 30). Penalties for late filing are 5% of balance owing plus 1% per month up to 12 months. In MyCPACRM: tracked as a filing type with personal client linkage; T1 Tracker module surfaces the entire personal-tax season as a focused workflow.
- T2
- Canadian corporate income tax return. Filing deadline: 6 months after corporate year-end. Balance owing due 2 months after year-end (3 months for CCPCs claiming the small business deduction). Penalties: 5% of unpaid tax plus 1% per month up to 12 months, doubled for repeat late filers. In MyCPACRM: deadlines auto-calculated from the year-end date and CCPC status. Both filing deadline and balance-owing deadline tracked separately on the same filing.
- T3
- Canadian trust income tax and information return. Filing deadline: 90 days after trust year-end. For trusts with a calendar year-end (the most common), the deadline is March 31. Required for testamentary trusts, inter vivos trusts, and bare trusts (with new bare-trust reporting rules effective 2024).
- T4 / T4A
- Canadian payroll information returns. T4 reports employment income for employees (salary, deductions, CPP, EI). T4A reports payments to contractors, pension, scholarships, and other non-employment income. Filing deadline: February 28/29 of the following year.
- T5
- Canadian investment income information return. Reports interest, dividends, and other investment income paid by corporations to shareholders. Filed annually.
- T2125
- Statement of Business or Professional Activities. Schedule attached to the T1 return for self-employed individuals to report business or professional income and expenses. Often the longest-running paperwork item for sole proprietors.
- T183
- Information Return for Electronic Filing of an Individual's Income Tax and Benefit Return. Required signed authorization for tax preparers to e-file a T1 return on a client's behalf. Must be retained for 6 years. In MyCPACRM: T183 is a first-class e-signature workflow. Pre-filled from client data, sent for e-signature, captured signed copy stored on the filing.
- T1013 / AUT-01
- CRA authorization form to act as a representative for a taxpayer. Required to access CRA Represent a Client. T1013 is being phased out in favor of AUT-01 (effective 2023). Different forms apply to individuals, businesses, trusts, and non-residents. In MyCPACRM: stored on each client with expiry tracking; renewal reminders configurable.
- GST/HST
- Goods and Services Tax / Harmonized Sales Tax — the federal value-added tax. 5% GST in non-harmonized provinces (BC, Saskatchewan, Manitoba, Quebec, Yukon, NWT, Nunavut). 13% HST in Ontario, 15% HST in NB, NS, NL, PEI. Filing frequency: annual under $1.5M revenue, quarterly $1.5M-$6M, monthly over $6M. In MyCPACRM: filing frequency auto-detected from revenue threshold; deadlines calculated accordingly.
- PST
- Provincial Sales Tax. Charged in BC (7%), Saskatchewan (6%), and Manitoba (7%). Quebec has its own equivalent (QST). Other provinces are harmonized (HST) or have no provincial sales tax (Alberta, territories).
- QST
- Quebec Sales Tax. Quebec's provincial sales tax (9.975%), administered by Revenu Québec separately from federal GST. Quebec businesses register and remit QST and GST together via Revenu Québec.
- WSIB
- Workplace Safety and Insurance Board (Ontario). Premium reporting and remittance for workplace injury insurance. Mandatory for most Ontario employers. Premiums based on payroll and industry rate group.
- EHT
- Employer Health Tax. Annual return required when payroll exceeds threshold. Ontario: exemption on first $1M of payroll; rate 0.98%-1.95% on excess. BC and Manitoba have variants with different rules and thresholds.
- MRQ
- Ministère du Revenu Québec — Quebec's tax authority, parallel to CRA for Quebec residents. Quebec residents file separate provincial tax returns (TP-1 for individuals, CO-17 for corporations) in addition to federal CRA returns.
- OBR
- Ontario Business Registry. Annual filing required for Ontario corporations to maintain active status. Replaced the old Corporations Information Act annual return process. Filed via the OBR online portal. Other provinces have equivalents (BC corporate annual return, Alberta annual return, etc.).
- CCPC
- Canadian-Controlled Private Corporation. Tax classification with significant benefits including the small business deduction (lower corporate tax rate of approximately 9% federal + provincial on first $500K of active business income) and the lifetime capital gains exemption ($1M+ for qualified small business corporation shares).
- CRA
- Canada Revenue Agency. Federal tax authority responsible for administering tax laws, collecting taxes, and managing benefit programs. CRA's web portal "Represent a Client" (RAC) is the primary interface for authorized representatives accessing client tax data.
- CRA Represent a Client (RAC)
- CRA's online portal where authorized representatives can access client tax information — Notice of Assessments, account balances, instalment status, prior-year returns, etc. Requires T1013 or AUT-01 authorization on file.
- CPP
- Canada Pension Plan. Mandatory pension contribution program. Employees and employers each contribute 5.95% (2026 rates) up to a maximum on pensionable earnings. Self-employed individuals pay both portions (11.9%) on net business income.
- EI
- Employment Insurance. Federal program providing temporary income support during unemployment, sickness, parental leave, etc. Employees pay 1.66% (2026 rate, Canada outside Quebec); employers pay 1.4× the employee rate. Quebec has lower rates due to QPIP (Quebec Parental Insurance Plan).
- PIPEDA
- Personal Information Protection and Electronic Documents Act. Canada's federal privacy law for commercial activities. Mandates how organizations collect, use, and disclose personal information in the course of commercial activity. Requires consent, accountability, and security safeguards.
- CASL
- Canada's Anti-Spam Legislation. Governs commercial electronic messages (CEMs). Requires sender identification, mailing address, and functional unsubscribe in every email and SMS. Penalties up to $10M per business, $1M per individual. In MyCPACRM: every outbound email and SMS automatically includes all three CASL requirements; bulk sends respect consent flags on each client record.
- CPA
- Chartered Professional Accountant. Canadian designation for accounting professionals (replacing the legacy CA, CGA, and CMA designations as of 2014). Provincial CPA bodies (CPA Ontario, CPA BC, CPA Alberta, etc.) regulate the profession in each province.
- Notice of Assessment (NOA)
- Document issued by CRA after processing a tax return. Confirms accepted return, calculates refund or balance owing, and notes any adjustments CRA made to the filing. Important reference document — should be saved for at least 6 years (CRA's audit retention period).
- Year-End
- The last day of an entity's fiscal year. For most Canadian individuals it is December 31. For corporations it can be any date — many CCPCs use December 31, but year-ends spread throughout the calendar are common (e.g., July 31, March 31). In MyCPACRM: year-end stored on each corporate/trust client; filing deadlines auto-calculated from this date.
- Filing Frequency
- How often a return must be filed. For GST/HST, frequency is determined by annual revenue: under $1.5M = annual, $1.5M-$6M = quarterly, over $6M = monthly. For payroll remittance, frequency depends on average monthly withholding amounts (regular, accelerated 1, accelerated 2, threshold 1, threshold 2, threshold 3).
- Instalment
- Periodic prepayment of expected tax owing. Required when prior-year tax payable exceeded $3,000 ($1,800 in Quebec). For T1, instalments due quarterly (March 15, June 15, September 15, December 15). For corporations, monthly or quarterly depending on size and prior-year tax owing. Late instalment interest charged by CRA.