Businesses operating in the trucking industry
The CRA is taking action to strengthen tax compliance and restore fairness.
If you operate a business in the trucking industry, it is important that you are aware of, and comply with, the specific tax requirements and rules that may apply.
These include the reporting fees for services (RFS) requirement for trucking businesses, and the specific tax obligations of corporations operating a personal services business (PSB).
Services and information
Compliance requirements in the trucking industry
RFS, PSB, and GST/HST obligations for trucking businesses, including applicable and non-applicable activities with examples
Determining if your corporation is a PSB
Conditions to be considered a corporation carrying on a PSB
Tax obligations of a PSB
Rates and other limitations of PSBs for tax deductions and expense claims
How to complete a T4A slip
Information for payers on how to fill out a T4A slip
How to complete a T4A summary
Information for payers on how to fill out a T4A summary
When to file information returns​
Deadlines for filing a T4A slip and summary, and penalties for late filing
Corporation income tax return
Instructions on completing and filing your T2 corporate income tax return
GST/HST requirements for businesses
How to charge, remit, and report GST/HST
Multimedia gallery
RFS and PSB educational materials, including multilingual fact sheets, webinars, and posters
Featured
Reporting fees for service transactions in the trucking industry
Practical information and compliance requirements in the trucking sector