Rental Income or Business Income in Canada: Why the Distinction Matters
Rent is usually property income, not business income, and that changes CPP, the corporate rate and more. Khaled Hawari on where the line actually falls.
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Canadian tax, crypto, and accounting insights.
Long-form guides on CRA compliance, digital assets, and corporate strategy, written for Canadian individuals and business owners. They are written by the consultant who runs an Ottawa tax and crypto practice, not by a content desk.
The Principal Residence Exemption in Canada: What It Covers and How People Lose It
The principal residence exemption can shelter the whole gain on a home. Khaled Hawari on the one-per-family rule, reporting, and how the exemption is lost.
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Payment Terms That Get You Paid: Deposits, Interest and the Right to Stop Work
Deposits, interest, milestones and suspension rights are the levers that shorten collection. Plus the Interest Act trap that caps 1.5% per month at 5%.
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Property Flipping in Canada: The 12-Month Rule That Removes Your Choice
Sell a residential property within 12 months and the gain is fully taxable business income. Khaled Hawari on the rule and its life-event exceptions.
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Multisig as an Internal Control, Not a Gadget
Threshold signing is the crypto equivalent of dual bank signatories. How to design an m-of-n policy that survives one signer leaving the company.
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Management Fees Between Related Companies: What Makes Them Deductible and What Gets Them Denied
Management fees between related corporations must be reasonable and supported. Khaled Hawari on section 67, the double tax risk and the HST trap.
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Margin by Service Line: Finding the Work That Loses Money
One profit figure for the whole business hides the line that loses money. How to split direct cost by service line without a new accounting system.
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Health Factors and Liquidations in DeFi Lending
Collateral factors, the health factor, liquidation bonuses and oracle risk, worked through with arithmetic. What actually triggers an on-chain liquidation.
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Order Books, Spreads and Slippage: Why the Screen Price Is Not Your Price
The quoted price is one number. Khaled Hawari on order book depth, spreads, slippage and the execution costs that never reach a trade confirmation.
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Associated Corporations in Canada: Why Two Companies Do Not Mean Two Limits
Associated corporations share a single small business deduction limit. Khaled Hawari on the control tests, family attribution traps and what to do.
Read article →Partnership or Corporation in Canada: Choosing With Someone Else Involved
A partnership shares liability personally; a corporation does not. Khaled Hawari on losses, flexibility, and the agreement that matters more than either.
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Director Liability for CRA Debts: The One Place the Corporate Veil Does Not Hold
Unremitted payroll and GST/HST are trust funds, and directors can be assessed personally. Khaled Hawari on the due diligence defence and the clock.
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