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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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: Mississauga Veterinarian Saves $34K/Year via Veterinary Professional Corporation
Mississauga Veterinarian Saves $34K/Year via Veterinary Professional Corporation. Composite case study. Real Canadian veterinarian tax mechanics, anonymized client details. By Bader Chowdry, CPA, CA,
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Case Study: Family Physician Sells Practice for $1.4M — Pays Zero Capital Gains Tax via LCGE
Family Physician Sells Practice for $1.4M — Pays Zero Capital Gains Tax via LCGE. Composite case study. Real Canadian doctors tax mechanics, anonymized client details. By Bader Chowdry, CPA, CA, LPA.
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Case Study: 3-Clinic Mississauga Practice Consolidates Under Single Holdco — Saves $61K/Year
3-Clinic Mississauga Practice Consolidates Under Single Holdco — Saves $61K/Year. Composite case study. Real Canadian doctors tax mechanics, anonymized client details. By Bader Chowdry, CPA, CA, LPA.
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Case Study: Locum Physician Saves $24K via Mid-Year Incorporation + Spousal Income Split
Locum Physician Saves $24K via Mid-Year Incorporation + Spousal Income Split. Composite case study. Real Canadian doctors tax mechanics, anonymized client details. By Bader Chowdry, CPA, CA, LPA.
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AI Governance for Canadian Accounting Firms: What Ontario’s 2026 Healthcare Guidelines Mean for CPAs
Ontario’s AI governance framework signals regulatory direction for accounting firms. How Canadian CPAs should prepare for responsible AI in 2026.
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Tax Planning for Professional Corporations in Ontario: Medical, Dental, Legal
Tax Planning for Professional Corporations in Ontario: Medical, Dental, Legal
Professional corporations (PCs) offer unique tax advantages for physicians, d…
