Multi-Project Developer Year-End Tax Checklist 2026
11-point year-end tax checklist for GTA developers running 2-7 projects. WIP valuation, holdback receivables, Section 13(21.
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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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HST New Housing Rebate for Developers Canada 2026
Step-by-step GST/HST New Housing Rebate (NHR) and NRRP Rebate for GTA developers. Federal + Ontario portions, GST190 vs GST524, builder vs buyer claim, audit.
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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: GTA Joint Venture Saves $185K via Co-Tenancy vs Partnership Structure
GTA Joint Venture Saves $185K via Co-Tenancy vs Partnership Structure. Composite case study. Real Canadian real estate tax mechanics, anonymized client details. By Bader Chowdry, CPA, CA, LPA.
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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: Toronto Developer Recovers $312K via Multi-Project Tax Restructuring
How a 5-project Toronto real estate developer recovered $312K in CRA tax refunds through proper Section 18(2) interest tracing, project-level accounting, and HST self-supply timing.