Section 85 Rollover Canada — Worked Example for Owner-Managers
Step-by-step Section 85 rollover with worked example. Form T2057 election, elected amount, boot, share consideration. CPA, CA, LPA-led rollovers $7,500-$25,000.
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Multi-Project Developer Year-End Tax Checklist 2026
11-point year-end tax checklist for GTA developers running 2-7 projects. WIP valuation, holdback receivables, Section 13(21.
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Capital vs Income on Real Estate Sales
When does CRA reclassify your real-estate gain as business income? Six factors per Folio S3-F4-C1. Defense documentation for Ontario developers and investors.
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HST New Housing Rebate for Developers Canada 2026
Step-by-step GST/HST New Housing Rebate (NHR) and NRRP Rebate for GTA developers. Federal + Ontario portions, GST190 vs GST524, builder vs buyer claim, audit.
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TOSI for Ontario Doctors 2026 — Family Splits That Survive
Tax on Split Income (TOSI) for incorporated Ontario doctors. Excluded business, excluded shares, age 65+, reasonable return exceptions. What survived 2018.
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MPC Incorporation Ontario 2026 — Cost, Process & CPSO Setup
Step-by-step MPC incorporation for Ontario doctors. CPSO Certificate of Authorization, Articles, share structure, costs ($1,500-$2,500). 60-day timeline.
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Doctor Salary vs Dividend Ontario 2026 — Worked Examples for MPCs
2026 salary-vs-dividend math for incorporated Ontario doctors. RRSP room, IPP, CPP, EI opt-out, hybrid splits at $250K, $400K, $700K net income.
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Case Study: Ontario Charity Avoids Loss of Status — $215K Disbursement Quota Resolved
Ontario Charity Avoids Loss of Status — $215K Disbursement Quota Resolved. Composite case study. Real Canadian non-profit tax mechanics, anonymized client details. By Bader Chowdry, CPA, CA, LPA.
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Case Study: US Resident Selling Toronto Condo Recovers $87K via Section 116 Compliance
US Resident Selling Toronto Condo Recovers $87K via Section 116 Compliance. Composite case study. Real Canadian cross-border tax mechanics, anonymized client details. By Bader Chowdry, CPA, CA, LPA.
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Case Study: Toronto SaaS Company Turns Around Cash Crisis via Fractional CFO Engagement
Toronto SaaS Company Turns Around Cash Crisis via Fractional CFO Engagement. Composite case study. Real Canadian fractional cfo tax mechanics, anonymized client details. By Bader Chowdry, CPA, CA, LPA
