Taxation

How an Ontario holdco’s capital dividend account is built, when the T2054 election is due, and what late or excessive elections cost under the Income Tax Act.

Salary vs dividend at the 2026 year-end for Ontario owner-managers: the 2027 RRSP limit, CPP cost, and Ontario’s 2027 dividend credit cut enacted by Bill 97.

Corporate tax instalments for 2027 follow your 2026 tax: the $3,000 test, monthly or quarterly as a small-CCPC, the three options and what late payment costs.

Ontario rental income in a corporation is taxed at about 50.17% up front, 30 2/3% refundable. Compare tax, gains, land transfer tax and estate issues.

October payroll deductions are due Mon Nov 16, 2026. The regular remitter calendar to the Mar 1, 2027 T4 deadline, the penalty tiers and the 2027 EI rate.

The Ontario non-eligible dividend tax credit falls from 2.9863% to 1.9863% for 2027 under enacted Bill 97. Compare a December and January dividend from your CCPC.

The CRA has published the 2027 RRSP limit and the 2027 EI rate. See what $35,390 of RRSP room and 1.64% EI mean for Ontario owner-managers deciding 2026 pay.

A grant agreement can require an audit that ONCA does not. Why the funder’s requirement governs, how the grant itself can change your ONCA status a year later, and who is legally permitted to sign the report in Ontario.

One business limit shared across associated corporations, and a grind that starts at $10 million of taxable capital. How two companies you thought were separate end up splitting one $500,000 limit — and what to check before year-end.

The half-year rule, the available-for-use test and the current state of enhanced first-year CCA. What buying a machine on December 30 is actually worth against your 2026 corporate tax — and when it is worth nothing.