Corporate Tax Filing in Windsor

Complete T2 preparation with every schedule your Windsor corporation needs, including cross-border and trade-specific schedules.

• Prepare the T2 corporate income tax return with all required schedules including Schedule 1 (net income reconciliation), Schedule 4 (loss carryback), Schedule 8 (CCA) and Schedule 50 (shareholder information).
• Map financial statement data onto Schedule 100 (balance sheet) and Schedule 125 (income statement) through matched GIFI coding.
• Confirm CCPC status and apply the Small Business Deduction (12.2% combined rate on first $500,000 of active business income).
• File electronically with CRA and provide confirmation of filing within 24 hours.
• Include the director's personal T1 return at no additional charge for all T2 clients.

Windsor corporations importing from the US need correct HST recovery and CUSMA documentation.

• Recover HST paid to CBSA on imported US goods as ITCs on the GST/HST return. Separate import HST from customs duties in your bookkeeping to prevent CRA reversals on audit.
• Prepare and maintain CUSMA Certificates of Origin to qualify for preferential (often zero) duty rates on US imports crossing the Ambassador Bridge and Gordie Howe Bridge.
• Classify customs duties correctly as inventory cost (not recoverable) and import HST as recoverable ITC. This is the most common error for Windsor importers.
• Document zero-rated export sales to US customers with proper proof of export to prevent CRA from assessing HST on cross-border sales.
• File duty refund applications with CBSA where non-CUSMA rates were incorrectly applied to qualifying US-origin goods.

The Stellantis and NextStar EV supply chain creates significant Clean Technology ITC opportunities for Windsor manufacturers.

• Identify EV manufacturing machinery, battery assembly equipment, thermal management systems and cell testing rigs eligible for the 30% refundable Clean Technology ITC.
• Document that qualifying equipment is used primarily for clean technology manufacturing activities as required by the Clean Tech ITC rules.
• Coordinate the Clean Tech ITC with CCA Class 53 (50% M&P) claims to maximise the combined first-year deduction on qualifying EV supply chain equipment.
• Prepare the Clean Tech ITC claim with T2 filing including all supporting documentation for CRA review.
• File amended T2 returns to recover Clean Tech ITC on equipment acquired in prior years where the credit was not originally claimed.

Essex County is the greenhouse capital of Canada. T2 filing for greenhouse operations requires specialised CCA and income reporting.

• Classify greenhouse structures under CCA Class 1 (4%) or Class 6 (10%) and production equipment including supplemental lighting, climate control and automated irrigation under Class 43 (30%).
• Report AgriStability and AgriInvest program payments correctly as active business income on the T2 return. Coordinate with the program year-end which may differ from the corporate fiscal year-end.
• Claim CCA on cannabis cultivation licensing costs, security systems and compliance infrastructure where the greenhouse has transitioned to or added cannabis production.
• Prepare the T2 with proper income allocation between greenhouse product lines (tomatoes, peppers, cucumbers, cannabis) for operations with mixed revenue streams.
• File amended returns where greenhouse equipment has been misclassified under Class 8 (20%) instead of the correct Class 43 (30%).

When CRA London TSO contacts your Windsor corporation, we handle everything.

• Respond directly to CRA London TSO on your behalf using authorized representative access for all cross-border HST, CUSMA and CCA inquiries.
• Prepare organized documentation packages for cross-border HST reviews, CUSMA rules-of-origin requests and Clean Tech ITC audits.
• Represent your corporation through CRA reviews of import HST ITC claims, employee vs. contractor status and cross-border payroll compliance.
• File Notices of Objection when CRA assessments are incorrect, particularly on reversed import HST ITCs and denied CUSMA duty classifications.
• CRA audit representation is included FREE for all T2 corporate tax filing clients. No additional fee. We also coordinate with CBSA on duty-related matters.

Windsor businesses with employees working on both sides of the border need coordinated Canada-US payroll.

• Coordinate Canadian CPP/EI and US FICA contributions under the Canada-US Social Security Agreement to prevent double contributions.
• Obtain Certificates of Coverage from CRA or SSA to confirm which country's social security system applies to each cross-border employee.
• Allocate income tax withholding between Canada and the US under the Canada-US Tax Treaty based on where work is physically performed.
• Prepare T4 slips reflecting the correct Canadian employment income and cross-border Treaty-exempt amounts for Windsor employees commuting to Detroit.
• Reconcile dual payroll to prevent employee complaints, CRA/IRS discrepancies and double contribution assessments.