Designing Pay: What an Employee Costs and How to Split It
The number on the offer letter is not the cost of the hire. How to build a fully loaded employment cost and split pay between base and variable.
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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.
Change of Use: What Happens When a Home Becomes a Rental, or the Reverse
Converting a home to a rental triggers a deemed disposition at fair market value. Khaled Hawari on the 45(2) and 45(3) elections and what they cost.
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The Capital Gains Inclusion Rate: What Is Settled, What Moved, and What to Check Before You Sell
The inclusion rate has been proposed, deferred and cancelled since 2024. Khaled Hawari on what is settled, what is not, and how to plan around the noise.
Read article →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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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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