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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The Productivity Mega Deduction: What Ontario Owner-Managers Must Check Before Signing the Next Equipment Purchase Order (2026)
Draft federal rules released September 15, 2026 would expense most equipment at 100% in year one — but Classes 1, 3, 14, 14.1, 51 and certain vehicles are excluded. What an Ontario owner-manager should check before signing an equipment purchase order.
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Accrue the Bonus, Pay It Within 179 Days: The Owner-Manager Year-End Timing Rule (2026)
Subsection 78(4) of the Income Tax Act defers your bonus deduction to the year you actually pay it if the remuneration is still unpaid on day 180 after your corporation’s year end. Here is how to count the 179 days, what counts as payment, and a 2026 worked example.
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Tax-Loss Selling in Canada 2026: The December Deadline Is Not December 31
The last trade date for a 2026 capital loss is Wednesday, December 30, 2026 – not December 31. Settlement date governs. Plus the superficial loss rule, the RRSP/TFSA trap, and the T1A carryback.
