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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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.
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.
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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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Winding Up a Corporation in Canada: Dissolving It Properly
Abandoning a corporation does not end its obligations. Khaled Hawari on the order of operations, the final returns and director liability that survives.
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Your First Year in Business in Canada: The Tax Checklist Nobody Hands You
The first year sets up every year after it. Khaled Hawari on registration, records, instalments and the deadlines that arrive sooner than expected.
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The CRA Business Number and Its Accounts: What You Actually Need to Register
One business number, several program accounts, and you only open the ones you need. Khaled Hawari on RT, RP, RC and RZ, and when each becomes mandatory.
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T4 and T5 Slips: Who Files What in Canada, and by When
T4s report employment income, T5s report dividends and interest. Khaled Hawari on which slip applies, the end-of-February deadline and the penalties.
Read article →Unit Economics: What One Customer Actually Costs You, and When You Get It Back
Most owners calculate acquisition cost in a way that flatters the answer. What belongs in the numerator, and why payback is a cash question.
Read article →The Six Clauses in a Service Agreement That Actually Cost You Money
An accountant's read of a service agreement: the six clauses that decide margin, receivables and what a buyer will pay for your business at sale.
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