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.
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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.
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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.
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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.
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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…
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NPO & Charity Audit Toronto 2026 — ONCA Thresholds, What to Expect, What It Costs
When does your Ontario non-profit or registered charity need an audit vs a review? ONCA revenue thresholds ($100K/$500K), CRA T3010 rules, LPA licensing, engagement timelines, and real cost ranges. By Bader A. Chowdry, CPA, CA, LPA.
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CPA for Real Estate Investors in Ontario 2026 — Rental Properties, Capital Gains, HST, and Portfolio Structuring
Specialized CPA services for Ontario real estate investors in 2026: rental income, capital gains, HST on short-term rentals, the anti-flipping rule, and portfolio structuring for landlords and condo investors.
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Graduated Rate Estate (GRE) and Final T1 Canada 2026 — Estate Tax Filing Guide for Executors
When a Canadian dies, the executor must file a final T1 and may designate the estate a Graduated Rate Estate (GRE), taxed at graduated rates for up to 36 months. The 2026 guide to the final return, GRE election, and CRA clearance certificate.
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SR&ED Credits for Modular, Green, and Automated Construction in Canada (2026)
Most Canadian contractors don’t realize their innovation — modular methods, green tech, on-site automation, BIM — qualifies for SR&ED. How to identify, document, and claim in 2026.
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GST/HST Self-Supply Rules for Custom Home Builders Canada 2026 — When You Owe HST on Your Own Build
ETA section 191 self-supply rules. When custom home builders trigger $50K-$150K unexpected HST liability the day a buyer occupies before final closing. Plus the New Housing Rebate offset. By Bader A. Chowdry, CPA, CA, LPA.
