Guides for bookkeepers in Canada
Each guide gathers what the CRA's own publications say about one part of a bookkeeper's work, in plain words, with the source and date beside it. They are checked against the catalogue and re-read when the documents they cite change.
- GST/HST for bookkeepers: registering, reporting periods and due datesWhen a client has to register for the GST/HST, which reporting period the CRA assigns, when returns and payments are due, and why bookkeepers cannot use the quick method — from RC4022.Checked against its sources on October 1, 2026
- Self-employed clients and Form T2125: the rules a bookkeeper needsWho reports on T2125, the December 31 year-end, the accrual method, the expense lines bookkeepers use most, business-use-of-home, records and the 2026 dates — from CRA Guide T4002.Checked against its sources on October 1, 2026
- Payroll remittances: remitter types, due dates and late-remittance penaltiesWhat an employer deducts, who is a regular, quarterly or accelerated remitter, when each remittance is due, the penalties for remitting late, and the February deadline for T4 slips — from CRA Guide T4001.Checked against its sources on October 1, 2026
- The bookkeeper's tax calendar: what is due, month by monthThe recurring deadlines behind a small-business bookkeeping practice — payroll remittances, T4 slips, personal instalments, the April 30 and June 15 dates, and GST/HST returns — each with the CRA guide it comes from.Checked against its sources on October 1, 2026
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