Intel

Crypto donations are legal for Ontario charities but trigger CRA gift-receipting rules, ONCA prudent-investor duties on holding vs. converting, and a governance decision most boards haven’t made yet. By Bader A. Chowdry, CPA, CA, LPA.

The Arthur Wishart Act creates an audit-or-review obligation for a franchisor’s disclosure document, but franchisee-level statement requirements come from a different source entirely: the franchise agreement and the lender, not the Act. By Bader A. Chowdry, CPA, CA, LPA.

Ontario’s annual return is separate from your CRA T2 filing, has its own deadline and fee, and missing it repeatedly can lead to involuntary dissolution. What’s actually required and how to avoid the compliance trap. By Bader A. Chowdry, CPA, CA, LPA.

When ASPE 3063 requires a private company to test a long-lived asset for impairment, how the two-step recoverability test works, and why impairment losses can’t be reversed once recognized. By Bader A. Chowdry, CPA, CA, LPA.

When ASPE 1591 requires a private company to consolidate a subsidiary versus use the cost or equity method, how ‘control’ is defined for private enterprises, and the disclosure choice every Canadian holdco with subsidiaries has to make. By Bader A. Chowdry, CPA, CA, LPA.

Ontario’s Arthur Wishart Act, 2000 requires franchisors to include financial statements in their disclosure document — when a full audit is required, when a review or notice-to-reader suffices, and the LPA sign-off rule most franchisors miss. By Bader A. Chowdry, CPA, CA, LPA.

When a loan covenant, credit-facility renewal, or landlord lease requires audited or reviewed financial statements in Ontario — what actually triggers each requirement, what each costs, and how to negotiate down from audit to review. By Bader A. Chowdry, CPA, CA, LPA.

Quick answer: As of 2026, GTA landlords generally owe only one vacant-property tax, not two. Toronto’s municipal Vacant Home Tax (VHT) is still very much in force — 3% of…

Quick answer: ASPE Section 3061, Property, Plant and Equipment, governs how Canadian private enterprises measure, amortize, and disclose tangible capital assets — buildings, equipment, vehicles, leaseholds — held for use…