Capital Dividend Account: Paying It Out Before Year-End
How an Ontario holdco’s capital dividend account is built, when the T2054 election is due, and what late or excessive elections cost under the Income Tax Act.
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Year-End Tax Deadlines 2026–2027 for Ontario Business Owners
Every 2026–2027 year-end tax deadline for Ontario owner-managers: RRSP, T4/T5 slips, payroll, T1, T2 balance-due and instalments, adjusted for weekends.
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Year-End Expense Checklist: Vehicle, Home Office and Meals (2026)
Year-end 2026 checklist for vehicle, home office and meal deductions: logbook rules, the $39,000 CCA ceiling, 73-cent allowance, T2200 and the 50% rule.
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HST Year-End Checklist for Ontario Businesses (2026)
Ontario HST year-end checklist for 2026: 13% rate, $30,000 test, filing periods, due dates, $3,000 instalments, 4-year ITC limit and the quick method.
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Holding Company Year-End: Investment Income and RDTOH (2026)
How an Ontario holdco’s investment income is taxed in 2026: the 50.17% rate, RDTOH refunds, capital dividends, Part IV tax and the passive income grind.
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TFSA, RRSP or FHSA: Where Should Owner-Manager Cash Go in 2026?
2026 TFSA ($7,000), RRSP and FHSA limits for Ontario owner-managers, why dividends create no RRSP room, and when to leave cash in the corporation.
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Donate Personally or Through Your Corporation? (2026)
Should an Ontario owner-manager give personally or through the corporation before Dec 31, 2026? Credit rates, the 75% limit, donated shares and the CDA.
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Paying Family Members at Year-End: Salaries and TOSI (2026)
Paying your spouse or kids from your corporation before Dec 31? How the reasonable-salary test, CPP/EI and TOSI rules work in 2026, with examples.
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Salary vs Dividend 2026 Year-End: RRSP Room and the 2027 Credit
Salary vs dividend at the 2026 year-end for Ontario owner-managers: the 2027 RRSP limit, CPP cost, and Ontario’s 2027 dividend credit cut enacted by Bill 97.
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Corporate Tax Instalments for 2027: What Your 2026 Year-End Sets
Corporate tax instalments for 2027 follow your 2026 tax: the $3,000 test, monthly or quarterly as a small-CCPC, the three options and what late payment costs.