Intel

Ontario rental income in a corporation is taxed at about 50.17% up front, 30 2/3% refundable. Compare tax, gains, land transfer tax and estate issues.

October payroll deductions are due Mon Nov 16, 2026. The regular remitter calendar to the Mar 1, 2027 T4 deadline, the penalty tiers and the 2027 EI rate.

The Ontario non-eligible dividend tax credit falls from 2.9863% to 1.9863% for 2027 under enacted Bill 97. Compare a December and January dividend from your CCPC.

The CRA has published the 2027 RRSP limit and the 2027 EI rate. See what $35,390 of RRSP room and 1.64% EI mean for Ontario owner-managers deciding 2026 pay.

A grant agreement can require an audit that ONCA does not. Why the funder’s requirement governs, how the grant itself can change your ONCA status a year later, and who is legally permitted to sign the report in Ontario.

One business limit shared across associated corporations, and a grind that starts at $10 million of taxable capital. How two companies you thought were separate end up splitting one $500,000 limit — and what to check before year-end.

The half-year rule, the available-for-use test and the current state of enhanced first-year CCA. What buying a machine on December 30 is actually worth against your 2026 corporate tax — and when it is worth nothing.

The Bank of Canada announces on October 28, 2026 alongside a Monetary Policy Report. What the decision changes for a corporate operating line, a shareholder loan and a year-end plan — and what it does not.

The cleanup that decides whether your year-end costs $1,500 or $6,000. Fourteen items to close before you hand the books over, with the 2026 deadlines and penalty amounts each one protects.

2026 Key Facts — Crypto Capital Gains Inside a Corporation Capital gains inclusion rate: 50% — the proposed increase to two-thirds was cancelled and is not law Additional refundable tax…