Personal tax, corporate T2, GST/HST, RRSP/TFSA, CRA general guidance.
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.
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.
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.
Not every bare trust has to file. For taxation years ending on or after December 31, 2026 the T3 requirement returns — but the $50,000 value test, the joint-ownership rule and the parent-on-title principal-residence rule in ITA s.150(1.31) exempt most ordinary family arrangements. By Bader A. Chowdry, CPA, CA, LPA.
Choose a CPA for SR&ED tax credit claims in 2026. T661 form experience, three-test technical writing, FTCAS audit defense, OITC + ORDTC, fee models — full guide.
CPA + LPA for GTA real estate investors 2026. Commercial, multi-residential, syndicated deals, US-Canada cross-border, CCA class 1/1.1/8/50, HST on new construction.
How Ontario commercial real estate investors optimize CCA class allocation for 2026 — Class 1 vs 1.1 vs 8 vs 50. Cost segregation, terminal loss, recapture. CPA CA LPA.
OHIP reconciliation + locum multi-province tax playbook for Ontario physicians 2026. GST/HST, T2125, CPP, source deductions — CPA CA LPA.
What the Bank of Canada’s July 15, 2026 MPR rate decision means for Ontario small business loans, lines of credit, and cash-flow planning.
A mid-year financial review checklist for Ontario construction companies: job costing, WIP recognition, and Construction Act holdback before Q3. By Bader A. Chowdry, CPA, CA, LPA.
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