HST Filing Guide Ontario 2026: Frequency, Late-Filing + Audit-Defence CPA
HST filing guide Ontario 2026 — monthly/quarterly/annual thresholds ($1.5M / $6M), late-filing recovery, voluntary disclosure, ITC optimization. CPA + LPA.
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Estate Freeze vs Sale Canada 2026: When to Choose What
Freeze or sell? A practical 2026 decision framework for Ontario owner-managers weighing an ITA s.85/86 estate freeze against an outright business sale, including LCGE, CDA, and s.84.1 considerations.
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Q2 HST Installment Deadline July 31 2026 — What Ontario Businesses Must Pay
Q2 HST installment due July 31, 2026 for quarterly filers. How to calculate, where to pay, and what happens if you miss the deadline. By Bader A. Chowdry, CPA, CA, LPA.
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Estate Freeze Mechanics Using ITA Section 86 — Ontario Owner-Manager Guide 2026
How an ITA Section 86 estate freeze works for Ontario owner-managers in 2026: the share exchange, freeze preferred shares, the family trust, valuation discipline, and Section 85 vs 86 — by Bader A. Chowdry, CPA, CA, LPA.
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Tax Restructuring Ontario 2026 — Section 85, 86, and 88 Combinations Explained
Reviewed by Bader A. Chowdry, CPA, CA, LPA on June 30, 2026 Key facts (2026) ITA s.85(1) — transfers eligible property to a corporation at an elected amount; T2057 or…
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GST/HST Self-Supply Rules for Custom Home Builders Canada 2026 — When You Owe HST on Your Own Build
ETA section 191 self-supply rules. When custom home builders trigger $50K-$150K unexpected HST liability the day a buyer occupies before final closing. Plus the New Housing Rebate offset. By Bader A. Chowdry, CPA, CA, LPA.
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WSIB Classification Audit Defense for Ontario Construction (2026)
How WSIB classification audits work in Ontario construction in 2026, what triggers them, the 3-year retroactive premium exposure, and the audit-defense binder our LPA practice uses. Includes 2026 max insurable earnings ($121,700), Class G6 rate ($1.61), and FAQ.
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T5018 Contractor Payment Information Return Canada 2026 — Every Common Mistake for GCs
T5018 reporting requirements for Canadian general contractors paying subcontractors $500+ in a calendar year. Penalties, deadlines, common slip errors, CRA matching, and how to automate it. By Bader A. Chowdry, CPA, CA, LPA.
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Departure Tax Canada 2026 — Section 128.1 Deemed Disposition When You Leave Canada
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.
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Crypto Tax Canada 2026 — Capital Gains, Mining, Staking, DeFi, and CRA Reporting
How CRA taxes cryptocurrency in 2026: capital gains on dispositions, business income from mining and staking, T1135 for foreign wallets, and CRA enforcement.
