Do I charge HST to a US client based in California?
Generally no. A service you supply to a non-resident US customer that is not registered for GST/HST and does not consume the service in Canada is a zero-rated supply under…
-
-
What’s the HST filing deadline for a quarterly filer in Ontario Q3 2026?
For a quarterly HST filer, Q3 2026 (July 1 to September 30, 2026) is due on Monday, November 2, 2026, because October 31 falls on a Saturday. Both the return…
-
Bank of Canada July 15 2026 Rate Decision — Impact on Ontario SMB Borrowing Costs
What the Bank of Canada’s July 15, 2026 MPR rate decision means for Ontario small business loans, lines of credit, and cash-flow planning.
-
Ontario Construction Mid-Year Review 2026: Job Costing, WIP, and Holdback Before Q3
A mid-year financial review checklist for Ontario construction companies: job costing, WIP recognition, and Construction Act holdback before Q3. By Bader A. Chowdry, CPA, CA, LPA.
-
Holdco Insertion in 2026: A Step-by-Step Plan With 5-Month Runway Before Year-End
How to insert a holding company above your Ontario operating company in 2026 – the step-by-step sequence, the s.85 election, creditor-proofing, and why starting in July gives a clean runway to a December 31 year-end. By Bader A. Chowdry, CPA, CA, LPA.
-
Section 85 Rollover Timing 2026 — Why July Is the Quiet-Month Window to Do It Right
When should you do a Section 85 rollover? The 2026 timing decision framework for Ontario owner-managers. By Bader A. Chowdry, CPA, CA, LPA.
-
Estate Freeze vs Sale Canada 2026: When to Choose What
Freeze or sell? A practical 2026 decision framework for Ontario owner-managers weighing an ITA s.85/86 estate freeze against an outright business sale, including LCGE, CDA, and s.84.1 considerations.
-
Q2 HST Installment Deadline July 31 2026 — What Ontario Businesses Must Pay
Q2 HST installment due July 31, 2026 for quarterly filers. How to calculate, where to pay, and what happens if you miss the deadline. By Bader A. Chowdry, CPA, CA, LPA.
-
Estate Freeze Mechanics Using ITA Section 86 — Ontario Owner-Manager Guide 2026
How an ITA Section 86 estate freeze works for Ontario owner-managers in 2026: the share exchange, freeze preferred shares, the family trust, valuation discipline, and Section 85 vs 86 — by Bader A. Chowdry, CPA, CA, LPA.
-
Tax Restructuring Ontario 2026 — Section 85, 86, and 88 Combinations Explained
Reviewed by Bader A. Chowdry, CPA, CA, LPA on June 30, 2026 Key facts (2026) ITA s.85(1) — transfers eligible property to a corporation at an elected amount; T2057 or…
