Analysis/Paralysis: "If you torture
the numbers long
enough, they will confess to
Our Private Library:
– Underused Housing Tax – Who must file?
– Underused Housing Tax – Q&A
2022 Personal Tax Return
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
Corporate Tax Rates
Personal Tax Rates
PwC Car Expenses and Benefits
Americans living in Canada
cost of Charitable Giving
Fraud protection links: CRA and IRS
3 Things Ontario Executors
Probably Don't Know
Province of Ontario Estate
companies doing business in the USA
SCOTUS complications from the
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.
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
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
WSIB - Clearance Certificates and Independent
Ontario Workplace Safety and Insurance Board [WSIB]
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.
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
SECTION F: ONTARIO OTHER
Estate Planning Information from the Ontario
Ministry of the Attorney General
Ontario Employment Standards
The Employment Standards Act
SECTION G: ADDITIONAL INFORMATION
Tax Planning Opportunities
Income Splitting Considerations
Estate and Financial Planning
Planning Options: IPP, and EY view
The History of
Double Entry Bookkeeping
(and Dutch Bookkeeping and Paintings circa 1500)
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.