Our Private Library: Analysis/Paralysis: "If you torture the numbers long enough, they will confess to anything." UHT – Underused Housing Tax – Who must file? UHT – Underused Housing Tax – Q&A 2022 Personal Tax Return Requirements 2023 CRA Filing Deadlines for 2022 T1, T3, T4, T5, etc CRA Payment Options/Methods CRA Personal Tax Authorization 2022 KPMG Personal Tax Planning Tips CRA Automobile Allowance Rates CRA Automobile Benefits Online Calculator Corporate Tax Rates Personal Tax Rates PwC Car Expenses and Benefits Guide Tax Guide: Americans living in Canada The Real cost of Charitable Giving Tax Fraud protection links:   CRA  and  IRS 3 Things Ontario Executors Probably Don't Know Province of Ontario Estate Administration Guide Canadian companies doing business in the USA SCOTUS complications from the WAYFAIR case CIBC - The Compensation Conundrum: Div vs Salary? Employee Benefits - Are you deducting proper Income Tax/CPP/EI? Check this CRA taxable benefit chart to ensure nothing is being missed! SECTION A: CRA FILINGS Personal Tax Returns (T1) - who should file? Corporate Tax Returns (T2) - who should file? Corporate Tax Returns (T2) - non residents "carrying on business" in Canada taxable? Trust Tax Returns (T3) - who should file? Remuneration (T4) - who should file? Return of Investment (T5) - who should file? T1135 Requirements and Penalties Personal Tax T1013 Authorization SECTION B: CRA - GENERAL CRA - Employees between age 65 and 70 who do not wish to have CPP deducted from payroll - CPT30 Form CRA Records Retention/Destruction CRA Employee Benefits CRA - RRSP Contributions by an Employer CRA Tax Free Savings Accounts (TFSA) CRA - Payroll Information including deductions, CPP, EI, T4's etc. CRA - Where do I make my tax payments? CRA - Recreational Properties and Club Dues - What is Deductible? [Especially relevant re Golf Course Expenses] Employee or Self-Employed? What does CRA say? Tax Benefits of Donating publicly traded shares and stock options* CPP - At what age should I start? SECTION C: WSIB WSIB - Reconciliation Guide for Employers - Employers  Tab and then Bottom right panel WSIB - Expanded Compulsory Coverage in Construction - January 2013 WSIB - Clearance Certificates and Independent Operator Status Ontario Workplace Safety and Insurance Board [WSIB] registration information SECTION D: USA 2017 - Tax Issues: Americans Residing in Canada 2013 CRA P151- Canadian Residents Going Down South USA Inbound Investment into Canada - Branch vs. Subsidiary SECTION E: ONTARIO HST Place of Supply for Services - which provincial rate do I charge? Current GST/HST rates for all Provinces Ontario Ministry of Revenue HST Federal CRA Info on HST Filing an HST Return and Electronic Filing Requirements Restricted Input Credits on Meals, Ent., etc. if Sales > $10M SECTION F: ONTARIO OTHER Estate Planning Information from the Ontario Ministry of the Attorney General Ontario Employment Standards Guide The Employment Standards Act SECTION G: ADDITIONAL INFORMATION Additional Tax Planning Opportunities Income Splitting Considerations Estate and Financial Planning Tax Planning Options: IPP, and EY view The History of Double Entry Bookkeeping (and Dutch Bookkeeping and Paintings circa 1500) Joint Tenancy vs Tenants in Common The above information is general in nature. Please ensure that you contact Canham Rogers CPA to discuss any specific transactions prior to implementation. We would be pleased to assist you in these and other area’s of your business.