Personal tax, corporate T2, GST/HST, RRSP/TFSA, CRA general guidance.
When a Canadian dies, the executor must file a final T1 and may designate the estate a Graduated Rate Estate (GRE), taxed at graduated rates for up to 36 months. The 2026 guide to the final return, GRE election, and CRA clearance certificate.
Most Canadian contractors don’t realize their innovation — modular methods, green tech, on-site automation, BIM — qualifies for SR&ED. How to identify, document, and claim in 2026.
Section 128.1 deems all capital property disposed of at fair market value on the date you cease to be a Canadian tax resident. The 2026 planning guide for individuals, incorporated professionals, and CCPC shareholders emigrating from Canada. By Bader A. Chowdry, CPA, CA, LPA.
How CRA taxes cryptocurrency in 2026: capital gains on dispositions, business income from mining and staking, T1135 for foreign wallets, and CRA enforcement.
How the CRA decides whether a worker is an employee or contractor in 2026. The four-factor common-law test, Personal Services Business risk, T4 vs T4A obligations, and the cost of misclassification. By Bader A. Chowdry, CPA, CA, LPA.
AI-powered job costing, Lien Act compliance, T5018 automation, and LPA-licensed audit for Ontario construction businesses. Know if your project is profitable before the holdback releases.
Bill C-31 introduces a new Notice of Non-Compliance (up to $25,000) and a 10%-of-tax-owing compliance-order penalty. Most owner-managers haven’t heard of it. Here’s what to do before First Reading becomes law.
CCPCs earning more than $50,000 in passive investment income lose the small business deduction dollar by dollar under Section 125(5.1). The 2026 planning playbook to protect the SBD. By Bader A. Chowdry, CPA, CA, LPA.
The HST Quick Method lets eligible Ontario service businesses remit HST at a flat 8.8% of HST-included sales instead of tracking ITCs. Solo consultants, advisors, skilled-trades, fitness/coaching businesses with low input pools save real money under $400,000 in annual taxable supplies. Eligibility, math, election timing, and the fact patterns where it does not pay back.
Subsection 55(2) recharacterizes an intercorporate dividend as a capital gain when a purpose, value-reduction, or cost-of-property trigger fires — unless safe income on hand or a 55(3) related-party exception applies. Cost computed at the current 50% inclusion rate after the March 21, 2025 cancellation of the proposed 66.67% increase.
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