Tax Accountant for Private Investigators in Ontario and Across Canada
What you sell is an answer someone is going to rely on, and you bill it as time and disbursements on a file that is often funded before the work starts. That is what makes an investigative practice hard to report. A retainer received for work not yet performed is income under ITA paragraph 12(1)(a) and reserved out under ITA paragraph 20(1)(m) to the extent the service has not been rendered, so the unearned part is a liability rather than revenue. Work performed but not yet invoiced at your year-end is income, and the ITA section 34 work-in-progress election belongs only to the professions that section names, which has never included investigators. Where a disbursement is recharged, ETA section 178 and ETA section 138 decide how it is treated, read off your engagement letter invoice by invoice. And where a single licensed operator incorporates and bills substantially one insurer, one law firm or one agency, the personal services business test in ITA subsection 125(7) is live and has to be looked at. We handle the retainers, the disbursements, the unbilled time and the capital pools — with AFFORDABLE flat fees.
AFFORDABLE Private Investigator Tax Accountant
An investigative practice is usually one licensed person, or a handful, carrying the cost base of something much larger. There is a vehicle on the road, and a vehicle that meets the automobile definition in ITA subsection 248(1) and cost more than the prescribed limit lands in Class 10.1 rather than Class 10, where it sits alone in its own class and neither recapture nor a terminal loss arises when you dispose of it. There are cameras, optics and recording and field equipment in Class 8 at 20%, computers and storage in Class 50 at 55%, application software in Class 12 at 100%, an office leasehold in Class 13, and goodwill or an acquired file base in Class 14.1 at 5%. Mileage and a logbook are the evidence behind the vehicle claim, and ITA section 67.1 cuts the food and beverage portion of an expense to 50%. On top of that sit licensing, training and renewal fees, and errors and omissions cover that a client commonly wants in place before it will retain you at all, often written on a claims-made basis so it answers to a claim made while the policy is live. Every one of those is a real recurring deductible cost, and most of them are claimed badly or pooled into the wrong class.
As a private investigators accountant, we work with sole licensed operators and small practices doing surveillance, locates, background and due diligence, insurance and claims investigation, corporate and internal investigation, process serving and litigation support work across Ontario, with year-round support rather than a once-a-year scramble. We stay inside our own lane while we do it: we will not advise you on method, on what PIPEDA or provincial privacy legislation requires of you, or on whether a file retained through counsel is privileged. Those are real questions and they belong to your lawyer. Ours are the retainer, the invoice, the pools and the return, handled on AFFORDABLE flat fees that are quoted before the work starts.
Let us handle the numbers so you can stay on the file.
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Accounting That Understands How an Investigative Practice Actually Works
Four things decide whether an investigative practice reports its year correctly, and all four come from the same place: the money and the work move on different clocks, and the invoice carries two different kinds of line. At Gondaliya CPA, we understand that reality and provide practical, industry-focused solutions across Ontario.
Stay Compliant and Minimize Your Investigative Practice Tax
For a licensed investigative practice, staying onside with CRA and paying the least legal tax are the same job. We keep every filing on schedule while claiming every vehicle, equipment, licensing and insurance dollar the T2 allows, so nothing is missed and nothing invites a reassessment.
Accounting & Tax Experts for Private Investigators
- AFFORDABLE + Fully Registered CPA Firm
- Business and Corporate Tax Expert
- Small & Medium Business Expert
- Accounting, bookkeeping, and tax filing
- Certified CPA
- 1300+ 5-star Google reviews
- 30-Day Money-Back Guarantee
- 60-Day Fees Matching Policy
Why Choose Our Accounting Services for Private Investigators?
Tax Planning — Retainers & Pools
We settle the unearned retainer position before the year closes, split the vehicle, Class 8 field equipment and Class 50 computer pools properly, and protect the $500,000 Small Business Deduction.
Consulting — Realisation by File
Our bookkeeping shows what each file earned against the hours and disbursements in it, so you can tell a profitable engagement type from one you are effectively subsidising.
CRA Representation — Timing & Status
When CRA tests your revenue timing, your disbursement recharges or your contractor line, we prepare the response and pursue relief on Form RC4288 where a prior error caused the penalties.
Bookkeeping — Cash Flow & Sale
We build the cash flow that carries disbursements paid out before a file settles, produce the statements your lender reads, and model the sale of the practice years ahead.
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Private Investigator Clients
Private Investigator Tax and Accounting Services in Ontario
Corporate Tax Filing (T2) for Private Investigators
Professional T2 preparation with retainers reserved for work not yet rendered, unbilled time brought into income, the vehicle and equipment pools split properly, and CRA compliance on every line.
Bookkeeping & Accounting for Private Investigators
Books that carry the unearned retainer balance as a liability, show hours and disbursements separately on every file, and tell you what each engagement actually earned.
Payroll Services for Private Investigators
Staff and subcontractor payments handled properly, with PD7A remittances, T4 and T4A slips filed on time and classification tested against the Form RC4110 factors.
GST/HST Filing for Private Investigators
AFFORDABLE HST filing at the 13% Ontario rate with every recharged disbursement analysed against ETA sections 178 and 138 before the return is filed.
Tax Planning for Private Investigators
Smart tax planning on retainer timing against your year-end, vehicle and equipment purchases across the classes, the Small Business Deduction, and the exit structure.
Corporate Catch-Up Filing for Private Investigators
File overdue T2 and HST years, rebuild the retainer, work in progress and capital pools you never had, and get back into CRA compliance with accurate catch-up support.
CRA Audit Resolution for Private Investigators
Expert support on revenue timing, disbursement recharge and contractor classification audits, handled with confidence from the first letter.
CPA Financial Statements (Notice to Reader) for Private Investigators
CPA-compiled financial statements that lenders accept, stating the unearned retainer balance as a liability and the acquired file base separately from equipment.
Incorporation Services for Private Investigators
Full incorporation including NUANS, articles, share structure, and the section 85 rollover of your vehicle, equipment and goodwill into the company.
Catch-Up Bookkeeping Services for Private Investigators
Months or years of invoices, retainer deposits, disbursement receipts and vehicle costs reconstructed and reconciled, so your revenue figure is finally accurate.
US Corporation & LLC Tax Filing for Private Investigators
Cross-border filing where clients, subcontractors, owners or shareholders sit outside Canada, covering withholding, NR4 reporting and T1135 obligations.
Voluntary Disclosure Program for Private Investigators
Come forward on retainers never brought into income, unbilled time left out or missing T4A slips before CRA calls, cancelling penalties through a Voluntary Disclosures Program application.
Accounting & Tax Services Tailored for Private Investigators
Real, practitioner-level CPA expertise for sole licensed operators and small investigative practices across Ontario — built for a business that bills time and disbursements on files funded in advance.
- We prepare your T2 with GIFI on Schedule 100 and Schedule 125, separating investigative fee income, fixed-fee engagements, subcontract work performed for other practices and recharged disbursements onto their correct lines so CRA reads your return properly.
- We bring retainers into income under ITA paragraph 12(1)(a) and claim the ITA paragraph 20(1)(m) reserve for the part of each engagement not yet rendered at year-end, so you are not taxed on work you have not done.
- We bring work performed but not yet invoiced into income at period end, because the ITA section 34 work-in-progress election names six professions and investigators are not one of them, so leaving unbilled time out is an error rather than a choice.
- We claim capital cost allowance on Schedule 8 with the vehicle in Class 10 or Class 10.1 depending on the subsection 248(1) test, field equipment in Class 8 at 20%, computers in Class 50 at 55% and software in Class 12.
- We apply the ITA section 67.1 limit to the food and beverage portion of travel and meeting costs, claim bad debt on a written-off client invoice under paragraph 20(1)(p), and document the reasoning behind each position.
- We carry an unearned retainer liability per client in QuickBooks Online or Xero and draw it down as time and disbursements are actually incurred, so your balance sheet always tells you how much of the bank is still somebody else’s money.
- We post hours at a rate and recharged costs to separate accounts on every file, because a single combined fee line makes it impossible to see what your rate earned and what you simply passed through at cost.
- We track work in progress on open files month by month, which is the only way an accurate period end exists for a practice whose engagements routinely run across two or three fiscal quarters.
- We report realisation by file and by engagement type, loading travel, mileage, parking and third-party search costs against what each file billed, so an engagement type you are quietly subsidising becomes visible early.
- We capture invoices and receipts through Dext, reconcile monthly, keep the mileage log tied to the vehicle pool, and hold the six years of records that ITA section 230 requires.
- We test any investigator you engage on the Form RC4110 factors — control, tools, chance of profit and risk of loss, and integration — because the invoice and the label the parties used decide nothing at all.
- We file T4A slips on the subcontracted investigators who are genuinely contractors, so the fees you deducted are reported the way CRA expects instead of sitting in an unsupported subcontract total.
- We flag separately that whether a licensed investigator may be engaged as a contractor at all under the Private Security and Investigative Services Act, 2005 is a regulatory question for the ministry, distinct from the CRA analysis and not one we answer.
- Where you do run payroll, we withhold income tax, CPP and EI in Wagepoint and remit on the PD7A by the 15th of the following month, with WSIB registered from the first hire.
- We file your T4 slips and T4 Summary by the last day of February, reconcile them to the PD7A remittances made, and monitor Ontario payroll against the $1,000,000 Employer Health Tax exemption.
- Investigative services are a taxable supply at the 13% Ontario rate, and we track your taxable supplies against the $30,000 small supplier threshold measured over four consecutive calendar quarters so registration happens on time.
- We read every recharged disbursement against ETA section 178, which deems a reimbursement part of the consideration for your own supply except to the extent the expense was incurred as agent of the client.
- Where a fee bundles the investigation with a recharged cost, we apply ETA section 138, which asks whether that cost was supplied with the service for a single consideration and is reasonably regarded as incidental to it.
- We reach those conclusions from your engagement letter and your invoices rather than asserting an answer in the abstract, and we document the basis so the position holds up when a reviewer asks about it.
- We claim the input tax credits on your vehicle, equipment, software, insurance-adjacent professional fees and office costs, and reconcile the GST34 filings to the fee income reported on your T2 every year.
- We plan retainer collection and file closure against your fiscal year-end, because the 20(1)(m) reserve and the point at which a service is rendered together decide which year an engagement is taxed in.
- We time vehicle and equipment purchases against your year-end, weighing the 55% Class 50 rate on computers against the 20% Class 8 rate on cameras and field equipment so the deduction lands where it is worth most.
- We set the salary-versus-dividend mix for the owner, paying enough T4 salary to build RRSP room while the balance flows as dividends, so combined tax stays near the 12.2% Ontario small-business rate instead of 53.53%.
- We keep active income under the $500,000 Small Business Deduction limit using ITA section 125, and we raise the ITA subsection 125(7) personal services business test for review wherever the practice bills substantially one client.
- We plan at least two years ahead so your shares qualify for the $1.25M Lifetime Capital Gains Exemption under ITA 110.6, purifying retained cash that would otherwise fail the active-business asset test.
- We reconstruct fee income, retainer deposits and recharged disbursements from invoices, bank deposits and client ledgers across your unfiled years, rebuilding the six years of records that ITA section 230 requires.
- Late filing costs 5% of the balance owing plus 1% per month up to twelve months, so we file your oldest unfiled T2 first to stop the penalty compounding and limit the arrears interest CRA charges.
- We rebuild the unearned retainer position at each missing year-end, because a catch-up filing that treated every deposit as revenue on receipt overstates income in one year and understates it in the next.
- We bring unbilled time at each missing period end into income on the correct basis, which is a correction we make on almost every investigative file we inherit from another firm.
- We rebuild the capital pools across the missing years, move computers and software out of Class 8 into Class 50 and Class 12, and test the vehicle against Class 10.1 rather than assuming Class 10.
- When CRA tests your fee income against bank deposits, we produce the retainer reconciliation and the paragraph 20(1)(m) reserve calculation, because a funded file sitting in the account is not income already earned.
- When CRA questions your period-end revenue, we show the work in progress schedule and the basis on which unbilled time was brought into income, which is where an investigative practice is most often reassessed.
- When CRA challenges your disbursement recharges, we produce the engagement letters, the invoices and the ETA section 178 and section 138 analysis for each engagement type rather than an after-the-fact explanation.
- When CRA challenges the subcontract line, we produce the agreements, the invoices and the Form RC4110 analysis for each investigator engaged, because that line is where a small-practice audit usually begins.
- We file the Notice of Objection within 90 days of a reassessment and pursue taxpayer relief on Form RC4288, cancelling penalties and interest that can top $15,000 where a prior accountant’s error caused them, protecting your Tax Court rights.
- We prepare the CSRS 4200 compilation engagement financial statements a lender requires across two fiscal years, whether the request is an operating line against receivables or finance for a vehicle and equipment refresh.
- Your compiled statement of financial position shows the unearned retainer balance as the liability it is, so cash held against files that are still open is not read by a lender as equity you already own.
- We show work in progress on open files honestly rather than leaving it out, because a practice that bills in arrears on long engagements looks far weaker than it is once that balance disappears.
- We state the vehicle, the field equipment, the computers and any acquired file base in their own pools, because a lender and a buyer value a Class 14.1 file base on completely different evidence from cameras.
- We deliver the compiled statements within 30 days of receiving your records and the year’s T2 figures, because a financing or equipment decision does not wait for a slow accountant to catch up.
- We incorporate your practice under the Ontario Business Corporations Act, giving you limited liability on the work product a client relies on and roughly the 12.2% Ontario small-business rate against 53.53% personally.
- Before we recommend it, we put the ITA subsection 125(7) personal services business test on the table: no small business deduction, an additional tax, and almost every deduction denied beyond salary to the incorporated employee.
- We complete the section 85 rollover on Form T2057, transferring your existing vehicle, cameras, computers, software and goodwill into the corporation at elected amounts, deferring the capital gain a straight sale would otherwise trigger.
- We set the opening Class 10 or Class 10.1, Class 8, Class 50, Class 12 and Class 14.1 schedules from the rollover so the corporation starts with an asset base that is correct rather than rebuilt from memory.
- We open the corporation’s CRA Business Number, HST and payroll accounts within the first 30 days and build the chart of accounts with retainers, hours and recharged disbursements separated from the first invoice onward.
- We rebuild months or years of neglected books from invoices, retainer deposits, disbursement receipts, fuel and mileage records and bank statements, so an operator who ran hard for two years finally gets a ledger that ties.
- We unwind retainer deposits that were posted straight to fee income across the whole backlog, which is the single correction that most often changes both the revenue figure and the tax payable in every year involved.
- We separate hours from recharged costs retrospectively on every file we can support, so the HST position on those recharges can be reviewed properly instead of being guessed at after the fact.
- We rebuild the vehicle, equipment and software schedule from purchase invoices and split it across Class 10 or Class 10.1, Class 8, Class 50 and Class 12, which is almost always pooled incorrectly when we inherit a file.
- We recover the input tax credits buried in unentered vehicle, equipment, software and office invoices, because two years of unfiled purchases on an equipped practice can hide five figures of credits.
- Where a client is outside Canada, we review the place of supply and export rules against what was actually supplied and to whom, rather than treating a foreign billing address as an automatic answer either way.
- Where you engage a subcontractor outside Canada, we address Regulation 105 withholding on services rendered in Canada and the T4A-NR reporting that follows, rather than paying the invoice as though the border made no difference.
- Where a non-resident owns shares in your company, we handle the Part XIII withholding on dividends paid out of Canada and the NR4 reporting that follows, so nothing is missed at 25% or at the treaty rate.
- We file Form T1135 where the owners’ foreign property costs more than $100,000, avoiding a penalty regime CRA applies whether or not any tax was actually owing on the holding itself in that year.
- Where a US citizen is a shareholder of the company, we coordinate the Canadian and US returns, because their reporting obligations reach into a Canadian corporation in ways most owner families discover far too late.
- We bring your company forward on retainer deposits that were never brought into income under ITA paragraph 12(1)(a), which is a quiet and cumulative error on a practice that has been funded in advance for years.
- We disclose unbilled time left out of income at past period ends, correcting a position that was never an election because the ITA section 34 election was not available to your practice in the first place.
- We correct subcontracted investigator payments made for years with no T4A slips filed, because the per-slip penalties and the classification exposure both sit behind that one line on your income statement.
- We file your VDP submission on Form RC199 with a full reconstruction from invoices, client ledgers and bank records, so an operator who outgrew their bookkeeping is not left facing an arbitrary CRA assessment.
- We confirm your disclosure is genuinely voluntary before CRA contacts you — the single condition that makes it valid — and secure the roughly 50% interest relief on the older years, turning a prosecution risk into a managed correction.
Private Investigator Tax & Revenue Check
Six quick questions on your retainer balance, your unbilled time, your disbursement recharges, your vehicle evidence, your capital pools and whether it is time to incorporate. No fee shown.
1. Is the unearned part of your client retainers carried as a liability rather than fee income?
2. Is work performed but not yet invoiced brought into income at your year-end?
3. Are recharged disbursements shown gross and read against ETA sections 178 and 138?
4. Is your vehicle claim supported by a mileage logbook and tested for Class 10.1?
5. Are computers in Class 50 rather than pooled with field equipment in Class 8?
6. Is your investigative practice incorporated?
Free CPA Consultation for Private Investigators
Case Studies: Private Investigator Accounting & Tax
Toronto Investigative Practice — Retainers Banked as Revenue
The problem: A Toronto practice took every client retainer straight to fee income on the day it cleared. At the December 31 year-end there were eleven files still open and funded, and the corporation was paying tax on work it had not yet performed. Nothing on the balance sheet said how much of the bank belonged to clients, and the following year looked like a collapse because the income had already been reported.
What we did: We rebuilt the client ledger file by file, identified the portion of each retainer not yet rendered at year-end, claimed the ITA paragraph 20(1)(m) reserve against it, carried the balance as an unearned retainer liability, and restated the prior year on the same basis.
The result:
- $184,000 of funded work reserved into the year it was performed
- $22,448 of corporate tax deferred to the following year
- Unearned retainer balance now reported monthly, not found at year-end
Mississauga Practice — Disbursements Netted Away
The problem: A Mississauga practice recharged mileage, travel, parking and third-party search fees to clients and posted every recovery against the expense account it came from. Revenue and costs were both understated by the same amount, the HST on those recoveries had never been looked at, and there was nothing on file to show how any of it had been treated or why.
What we did: We rebuilt the invoices so hours and recharged costs appear separately and gross, then worked through the engagement letters for each engagement type against ETA section 178 and ETA section 138, documenting the basis for the treatment of each category rather than applying one rule to everything.
The result:
- $96,300 of recharged disbursements brought onto the books gross
- Documented ETA 178 and 138 analysis for every engagement type
- HST filings reconciled to fee income for the first time
Ottawa Sole Operator — An Election That Was Never Available
The problem: An Ottawa sole licensed operator had left work performed but not yet invoiced out of income at three consecutive year-ends, on advice that a work-in-progress election covered it. The ITA section 34 election names accountants, dentists, lawyers, medical doctors, veterinarians and chiropractors, and an investigator is none of those, so there was no election and simply unreported income.
What we did: We built a work in progress schedule for each open file at each affected year-end, restated the three years, filed a Voluntary Disclosures Program application on Form RC199 before CRA made contact, and raised the ITA subsection 125(7) personal services business question for review because one insurer accounted for most of the billings.
The result:
- Three years restated and disclosed before any CRA contact
- $11,700 of penalties cancelled under the general program
- Work in progress now measured at every month end
Our clear, efficient process ensures every step is transparent, building trust and long-term client relationships.
Kickoff (Document Request)
Collect prior T2 returns, your engagement letter templates, the client retainer ledger, open file list with hours recorded, invoices and disbursement receipts, vehicle purchase and mileage records, insurance and licensing invoices, and bank statements.
First 30 Days (Cleanup & Setup)
Set up QuickBooks Online or Xero with Dext, open the unearned retainer liability and work in progress accounts, rebuild the Class 10 or 10.1, 8, 50, 12 and 13 schedules, and run the RC4110 analysis.
Monthly Close
Retainer drawdown reconciled per client, work in progress updated on open files, hours and recharged disbursements separated, realisation by engagement type, GST34 prepared, and subcontractor payments reconciled to slips.
Quarterly Planning Review
Salary and dividend mix, file closure timing against the year-end, vehicle and equipment purchases across the classes, the personal services business question where billings concentrate, and cash flow against disbursements paid out early.
Year-End Close & T2 Filing
Trial balance, financial statements with the unearned retainer balance stated as a liability and work in progress shown, the ITA paragraph 20(1)(m) reserve settled, T2 with GIFI, and CRA preparation.
Get Your Investigative Practice Taxes Done Right Today
Affordable Pricing for Private Investigators
We believe in clear, upfront pricing so you know exactly what to expect. All fees include HST.
- Tax Preparation (Corporation) — From $400
- Tax Return Filing (Corporation) — From $400
- Tax Compliance Audit — FREE CRA audit support for our clients
- Tax Strategy — FREE for our clients
- Accounting Base Plan — From $100 per month
- Bookkeeping Management — Free for our Accounting clients
- Financial Reporting — Free for our Accounting clients
- Business Formation — Flat $35
- Incorporation Process — Flat $35
- Entity Setup Assistance — Flat $35
- Full-Service Payroll — From $125 per month
Payment is by Interac e-Transfer to info@gondaliyacpa.ca only. Security question: Not Applicable, as auto-deposit is enabled.
Meet Your Lead Private Investigator Accountant
Meet your lead private investigator accountant. As your licensed practice and corporate tax adviser, you deal with the same two people every year.
What Our Clients Say
1300+ five-star reviews from private investigators, licensed practices and professional service owners across Ontario and Canada.
Serving Private Investigators Across Ontario
Our CPA team provides specialized accounting and tax solutions for private investigators and small licensed practices throughout Ontario. We understand why a funded retainer is a liability until the work is rendered, why unbilled time at period end is income with no election available, how a recharged disbursement has to be read against the engagement letter, and what CRA looks at first when it opens an investigative practice file.
Toronto (ON)
55 Queen St E Ste 1205, Toronto, ON M5C 1R6, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Mississauga (ON)
2100 Camilla Rd #716, Mississauga, ON L5A 2J8
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Brampton (ON)
4 Starhill Crescent, Brampton, ON L6R 2P9, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Scarborough (ON)
24 Clementine Square, Scarborough, ON M1G 2V7, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Vaughan (ON)
19 Cabinet Crescent, Woodbridge, ON L4L 6H9, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Oshawa (ON)
210 Durham St, Oshawa, ON L1J 5R3, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Ottawa (ON)
2090 Neepawa Ave a314, Ottawa, ON K2A 3L6, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Etobicoke (ON)
60 Stevenson Rd #1601, Etobicoke, ON M9V 2B4, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Hamilton (ON)
70 Starling Dr, Hamilton, ON L9A 0C5, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Guelph (ON)
1155 Gordon St, Guelph, ON N1L 1S8, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Windsor (ON)
4387 Guppy Ct, Windsor, ON N9G 2N8, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
North York (ON)
150 Graydon Hall Dr #912, North York, ON M3A 3B2, Canada
+1 (647) 212-9559
9:00 AM – 8:30 PM (Mon – Sun)
Private Investigator Accounting & Tax FAQs
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Private Investigator Accounting & Tax Done Right.
Retainers brought into income under ITA paragraph 12(1)(a) and reserved under paragraph 20(1)(m) for work not yet rendered, the unearned balance carried as a liability rather than revenue, unbilled time brought into income at period end because the ITA section 34 election was never available to this practice, every recharged disbursement read against ETA section 178 and ETA section 138 engagement by engagement, the vehicle tested for Class 10 against Class 10.1 with a logbook behind the claim, computers in Class 50 at 55% instead of pooled in Class 8, and the ITA subsection 125(7) personal services business test raised before incorporation rather than after. AFFORDABLE flat fees, no hourly billing. Licensed CPA Ontario. 1300+ five-star reviews. 30-Day Money-Back Guarantee.