Shareholder Loans in Canada: The Rule That Turns a Withdrawal Into Income
A shareholder loan left outstanding too long becomes personal income. Khaled Hawari on the one-year rule, deemed interest and how to unwind one.
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Canadian tax, crypto, and accounting insights. Page 4.
Long-form guides on CRA compliance, digital assets, and corporate strategy, written for Canadian individuals and business owners.
Page 4 of 12. Articles 37 to 48 of 141.
Capital Cost Allowance in Canada: How Business Assets Are Actually Deducted
Capital cost allowance spreads an asset's cost across years instead of deducting it at once. Khaled Hawari on classes, the half-year rule and recapture.
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When a Client Will Not Pay: The Ontario Escalation Ladder
Demand letter, Small Claims, Superior Court, lien or arbitration. What each rung of the Ontario ladder costs, and why winning is not collecting.
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Ontario Banned Non-Competes: What Still Protects the Business
Ontario prohibited employment non-competes in 2021, with two narrow exceptions. What survives, what never worked anyway, and what to fix instead.
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The Written Policies an Ontario Employer Is Required to Have
Ontario employers owe written policies under the ESA, the OHSA and the AODA, each with its own headcount threshold and deadline. Here is the actual list.
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Franchising in Ontario: The Disclosure Document You Cannot Skip
Ontario's Arthur Wishart Act gives franchisees a two-year rescission right when disclosure never arrives. What both sides need to get right.
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Termination pay and severance pay are two separate ESA entitlements with different triggers. How to calculate each one before you end an employment.
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When an Ontario Tenant Stops Paying: The Tax Side of Rent Arrears
Rent you never received can still be taxable, and the deduction for a bad debt has conditions. What Ontario landlords can write off during an arrears file.
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The Record of Employment and the Final Payroll Run: An Ontario Employer's Guide
When an employee leaves, three clocks start. What triggers an ROE, how to file it, and which final payments carry CPP, EI and income tax.
Read article →Tips, Tip Pools and Payroll: What an Ottawa Restaurant Actually Owes
Controlled tips carry CPP and EI. Direct tips do not. How an Ottawa restaurant pays out tips decides which rule applies, and the ESA adds a second layer.
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Winning a Federal Contract in Ottawa: The Tax Setup You Need Before You Bid
Ottawa's biggest customer is the federal government. The business number, GST/HST, the personal services business trap and the records a bidder needs.
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Child Care Expenses: The Federal Deduction and Ontario's CARE Credit
Child care is a deduction, not a credit, and the lower earner must claim it. Here are the federal limits, the two-thirds rule and Ontario's CARE credit.
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