Section 88 Winding-Up Canada — Bumping Cost Base 2026
Section 88(1)(d) wind-up of a wholly-owned subsidiary into the parent. Tax-free transfer. Bump cost base of capital property up to FMV. LPA-led, $10K-$35K.
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Estate Freeze Ontario — Section 86 Mechanics 2026
Section 86 estate freeze step-by-step. Lock in today’s value, pass future growth to kids or family trust. Valuation, share class, $15K-$50K fixed fee. LPA-led.
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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.
