Tax Accountant for Musicians in Ontario and Across Canada
A great many working players finish the year holding a T4 and a shoebox at the same time. The T4 came from an orchestra chair, a church post, a school board contract or a house-band residency. The shoebox is everything else — weddings, functions, depping, private pupils — and that half belongs on Form T2125. The two halves are computed under different rules and no deduction crosses between them. The employment half is the tightly drawn one, because an employee may subtract only what the Income Tax Act specifically names, and for a player the Act names two things hardly anybody claims. Paragraph 8(1)(p) covers the instrument you are required to supply: its maintenance, its rental, its insurance, and under subparagraph 8(1)(p)(ii) capital cost allowance on the instrument itself. Paragraph 8(1)(q) covers artists’ employment expenses, capped at the lesser of $1,000 and 20% of your employment income from artistic activities. Then the part that costs people money: that cap is reduced by the musical-instrument expenses and the motor-vehicle interest and capital cost allowance already claimed against the same income, so the sequence in which the two claims are taken changes what you keep. Both rest on a Form T2200 your employer has to sign, both are reported on Form T777, and both land at line 22900. We work the order, assemble the file and file both halves — with AFFORDABLE flat fees.
AFFORDABLE Musician Tax Accountant
A musician’s return often has two engines running in the same tax year, and they are not interchangeable. Employment income arrives on a T4 and is reduced only by the short, closed list of deductions the Income Tax Act grants an employee. Self-employed fees frequently arrive with no slip at all and are reduced by ordinary business expenses on Form T2125. What trips players up is the traffic between the two. A cello claimed as a business expense against teaching fees is not a cello claimed under paragraph 8(1)(p) against an orchestra salary, and shifting an amount from the side where it does not belong to the side where it does will change the tax on both halves at once.
The people on our books hold chairs in regional orchestras and pit bands, sing and direct in churches, teach for school boards and at home, dep at two days’ notice and take session calls. Some are mostly employees with a handful of weekend engagements. Some are almost entirely freelance with one small salaried post nobody thought mattered. The mix decides which provisions are in play; it does not change the order of work. Establish which dollar sits on which half, get the employer declaration signed while the employer still has you on the books, then build the claim in the sequence that leaves the larger deduction standing.
You play. We will sort out which half of the year each deduction belongs to, and get the signature while it is still there to be had.
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Accounting That Understands How a Musician Actually Works
Most accounting templates assume one income source governed by one set of rules. A player has two, often arriving from four or five payers, and the rules covering the employed dollars look nothing like the rules covering the freelance ones. Bookkeeping that pours the year into a single column cannot tell you which costs were deductible, which provision allowed them, or whose signature the claim depended on.
Stay Compliant and Minimize Your Musician Tax
On this file the two aims point the same way. Every dollar of the employment-side deduction depends on a document somebody else has to sign and on records you had to have kept, so the work that lowers the tax is the same work that answers a review. Neither can be done backwards from memory in April.
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Tax Planning — The Order of the Two Claims
Because the artists’ expense cap is reduced by whatever the instrument has already absorbed, the two claims have to be run together and compared. We compute both sequences and take the one that leaves you further ahead.
Consulting — Employed, Self-Employed, or Both
Every engagement you hold is sorted onto one side of the return or the other before anything at all is claimed, because the provision that permits a deduction depends entirely on which side the income sat.
CRA Representation — An Employment Expense Claim Under Review
A figure at line 22900 draws a request for the signed declaration and the receipts behind it. We hand over a file that was built at the time, not one reconstructed once the letter landed.
Bookkeeping — The Instrument File
Invoice, insurance, repairs, strings and the engagement term that requires you to supply the instrument, held as one bundle from the day of purchase and carried forward every year it is written down.
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Musician Tax and Accounting Services in Ontario
Personal & Self-Employed Tax Filing for Musicians
Both halves of the year in one return: the T4 income with its employment-expense claim at line 22900, and the gig and teaching income on Form T2125 with its own costs.
Bookkeeping & Accounting for Musicians
Engagements, fees and payers logged as they happen, with the instrument file and the dues receipts kept apart so the employment claim can stand on its own evidence.
Payroll Services for Musicians
For the player who has crossed into paying an accompanist or an assistant regularly: the account opened, remittances timed to the day, and year-end slips produced.
GST/HST Filing for Musicians
Self-employed performance and teaching fees measured against $30,000 across four consecutive calendar quarters, returns filed, and credits claimed on genuine purchases.
Tax Planning for Musicians
Sequencing the instrument claim against the artists’ expense cap, the instalment position once the freelance half grows, and whether a corporation helps you at all.
Catch-Up Tax Filing for Musicians
Unfiled years rebuilt from bank records, engagement diaries and whatever slips exist, then filed oldest first so each year rests on the one before it.
CRA Audit Resolution for Musicians
Employment-expense reviews, queried instrument claims and unreported gig fees answered with the signed declaration and the receipts rather than with argument.
CPA Compilation Report (Notice to Reader) for Musicians
Statements for a lender or a landlord where a two-sided musician’s income otherwise reads as unstable. Few players need this, and we say so when you do not.
Incorporation Services for Musicians
The Ontario registration, Business Number and sales tax account where the freelance half has genuinely outgrown a sole proprietorship, and honest arithmetic where it has not.
Catch-Up Bookkeeping Services for Musicians
Years of fees, instrument costs and dues reconstructed from statements and diaries until the ledger and the surviving slips agree about what actually happened.
US Corporation & LLC Tax Filing for Musicians
Only relevant if you already file in the United States. Most Ontario players we act for never touch this, and we will tell you plainly if you are one of them.
Voluntary Disclosure Program for Musicians
Coming forward on performance fees that were never reported, or years that were never filed, before the Agency makes contact and the route closes.
Accounting & Tax Services Tailored for Musicians
Twelve services, written for a player whose income arrives from two directions in the same year and whose largest deduction depends on a signature somebody else has to give.
- One return carries both halves of a musician’s year and they are computed separately: employment income from each T4 against its own narrow deduction list, and self-employed performance and teaching fees on Form T2125 against ordinary business expenses.
- The employment-side claim is built on Form T777 and carried to line 22900, which is the only place an employee’s deductions can appear and the figure a reviewer asks you to support before any other on the return.
- Paragraph 8(1)(p) is the instrument provision and paragraph 8(1)(q) is the artists’ employment expense, and because the second is reduced by the first they are worked out as a single exercise rather than claimed independently of one another.
- Union and professional dues paid annually are deductible under paragraph 8(1)(i), separately from both of those, and they are the item left out most often, because the only evidence of them is a single annual receipt nobody filed.
- Nothing on the employment side is claimed without a Form T2200 signed by that employer, so we establish whether each one will sign it before the claim is modelled rather than after the return has been drafted.
- Every engagement is logged with its date, its payer and whether it paid you through a payroll or as a fee, because that single flag decides which body of deduction rules the related costs will fall under.
- The instrument file is kept as its own record: purchase invoice, insurance schedule, repairs, setups and consumables, together with the engagement term that makes supplying the instrument a condition of doing the work at all.
- Dues receipts for the union local or the professional body are captured when they are paid rather than hunted for at year end, since they support a deduction under paragraph 8(1)(i) in the year of payment.
- Self-employed costs stay on their own ledger feeding Form T2125 and employment-side costs stay on theirs feeding Form T777, so neither claim is ever quietly assembled out of the other one’s receipts.
- Where you already run QuickBooks Online, Xero or Wave we work inside it, and where you run a notebook and a banking app we will take that too and set up something you will realistically keep up.
- Most musicians never need this card at all, and the test for whether you are the exception is short: do you already employ somebody — an accompanist, an assistant, a studio teacher — on a wage or a salary?
- If the answer is no, you are buying services from other self-employed people and there is no payroll account to open. Whether a particular arrangement is employment at all is a question we settle on your facts, not on this page.
- If the answer is yes, the Business Number and the payroll account are opened before the first payment rather than after it, because the obligation attaches to the payment and not to the registration that should have preceded it.
- Remittances are then timed to the day they must be received by the Receiver General, since one that arrives late is late regardless of the day it left your account, your envelope or your hands.
- Where an account should have been opened in an earlier year and was not, the arrears are quantified, the slips are produced and the position is brought current in one exercise instead of year by year.
- Registration stops being optional the moment taxable supplies over any four quarters in a row reach the $30,000 small-supplier mark, a window that keeps rolling and pays no attention to when your own fiscal year closes.
- Only the self-employed half is measured. Employment income on a T4 is not a supply you made, so an orchestra salary or a board contract never pushes you across that threshold however large the figure on the slip.
- Where the supply is made in Ontario the rate is 13%, and the first practical consequence of crossing the line is that your quotes to engagers have to start saying whether tax sits on top of the fee.
- Input tax credits are then claimed on what the practice genuinely bought — strings, reeds, repairs, rehearsal space, travel to engagements — which usually recovers more than players expect once purchases are being captured properly.
- Private teaching is where this turns delicate. Whether a particular course of instruction is a taxable supply is confirmed against the current legislation for your facts before a return is filed, never assumed from hearsay.
- The planning question unique to this file is sequence. Claim the instrument under paragraph 8(1)(p) and the artists’ employment expense under paragraph 8(1)(q) shrinks, because its cap is reduced by what the instrument has already absorbed.
- So both are computed before either is entered: the lesser of $1,000 and 20% of your artistic employment income, less the instrument costs and less the motor-vehicle interest and capital cost allowance taken against that same income.
- How much capital cost allowance to take in a given year is not always forced to the maximum, and where there is room to take less, that room belongs inside the same calculation instead of being decided separately afterwards.
- The instalment position is the other planning item, because a freelance half that grows quickly produces a balance owing one spring and an instalment obligation the next, which is the sequence that catches people out.
- Whether a corporation helps is answered with arithmetic rather than enthusiasm. Under section 125 the first $500,000 of active business income carries a combined Ontario rate near 12.2%, where the top personal rate reaches 53.53%.
- Unfiled years are rebuilt from whatever survives: bank and e-transfer records, engagement diaries, any T4 or T4A slips issued to you, and the instrument and dues receipts that support the employment-side part of the claim.
- They are filed oldest first and in sequence, because each year carries amounts and balances into the next and a return filed out of order generally has to be amended once the earlier one finally lands.
- Where nothing was filed, subsection 152(7) lets the Canada Revenue Agency assess on the information it already holds. That is a statement of what the law permits, not a prediction about what will happen to you.
- An assessment built from slips alone counts the income and none of the deductions, so filing the real return is usually the step that reduces the balance owing rather than the step that creates it.
- Where the circumstances genuinely support it we ask for interest and penalty relief on Form RC4288, and we say in advance and in plain terms whether we believe yours will qualify for any.
- A claim at line 22900 is reviewed more often than most figures on a personal return, and the opening request is always the same one: produce the signed Form T2200 and the receipts standing behind the amounts.
- We answer with the file as it was assembled at the time — declaration, invoices, insurance, repair receipts and the engagement term requiring the instrument — rather than a reconstruction put together after the letter arrived.
- Where an instrument was originally claimed on the wrong half of the return, the position is restated onto the employment side under paragraph 8(1)(p) and the interaction with paragraph 8(1)(q) is then worked through properly.
- Unreported gig fees are a separate conversation and we have it directly. The ledger is rebuilt, the income is reported, and the costs of earning that income are claimed in the very same exercise.
- Correspondence runs through us from the first letter onward, so you are not fielding a question about a provision you have never read while standing in a rehearsal break with your phone.
- Most musicians never need a compiled financial statement, and if no lender has asked you for one then this card is not for you. We would rather put that in writing than find you something else to buy.
- Where it does arise it is usually a mortgage or a lease application, and the difficulty is that a two-sided musician’s income reads as unstable to anybody who has not seen the structure sitting behind it.
- The compilation presents the self-employed practice as a business with revenue, direct costs and a result, in a format a credit adjudicator can read without you having to explain the profession to them first.
- It is a compilation rather than an audit or a review and the notice to reader says exactly that on its face, so nobody is left believing the figures were verified when in fact they were not.
- The figures come out of the same bookkeeping the returns came out of, so the statement and the filed return agree. That is the first thing a careful reader checks and the usual reason one fails.
- For a player who is mostly an employee with weekend engagements, incorporation almost never pays, and the honest answer at a first meeting is frequently that you are better off exactly as you are.
- A corporation only helps where profit is being left inside it. Money drawn out to live on is taxed on the way out, and the structure has then added filings and cost without having saved anything.
- It also cannot shelter the employment half of your year. A T4 belongs to the individual who earned it, and no company can be interposed between a player and a salaried chair in an orchestra.
- Where the freelance half has genuinely grown and retains profit, the section 125 small business deduction puts around 12.2% of combined Ontario tax on a corporation’s first $500,000, and that arithmetic repays examining carefully.
- If it does make sense we handle the Ontario registration, the Business Number, the sales tax account and the opening bookkeeping, and we spell out which filings you have just taken on by signing.
- Years of engagement fees, instrument costs and dues are reconstructed from bank statements, e-transfer histories, diaries and whatever receipts remain, then reconciled until the ledger and the surviving slips tell one story.
- The first pass sorts every deposit onto the employment half or the freelance half, because that split governs everything afterwards and is the single piece of work that cannot be skipped or guessed at later.
- Instrument purchases found in earlier years are set up properly as capital items with written-down balances carried forward, instead of being expensed in whichever year the invoice happened to surface from a drawer.
- Dues and professional memberships are picked back out of the general bank traffic, since they support a deduction in the year they were paid and are otherwise lost among subscriptions and standing orders.
- What comes out the other end is a ledger you could hand to a reviewer and a set of figures the late or amended returns can actually be built from without any further argument.
- This is the thinnest card on the page and we would sooner label it than inflate it. A great many Ontario musicians have no United States tax exposure at all and are never going to acquire any.
- If you have not performed in the United States, have not been paid by a United States payer and hold no interest in a United States entity, then there is nothing on this card that applies to you.
- Where you do already file in the United States, both sides are run as one exercise, so the Canadian return and the American one are built from the same underlying figures and the same stated currency basis.
- Where a United States question is genuinely a question of United States law, we say so and bring in a practitioner licensed there, because being confidently wrong about it is the outcome that actually costs money.
- Foreign withholding on recordings and the treaty machinery attached to it are set out on our music producers page, which is where that particular body of work properly belongs.
- The Voluntary Disclosures Program exists for the player who has taken cash and e-transfers for years and knows the filed returns do not reflect it, and it only works while you are the one moving first.
- Once the Agency has made contact about a year, that year is no longer open to disclosure, which is why this decision is time-sensitive in a way that very few other tax decisions genuinely are.
- Form RC199 is the taxpayer agreement accompanying an application, and the submission sets out what went unreported, for which years, and how the corrected figures behind it were actually arrived at.
- Unreported performance and teaching income is quantified from bank records and diaries first, because an application that understates the size of the problem is worse for you than no application at all.
- Deductions are claimed in the same exercise. Coming forward on gross fees without the instrument, the dues and the business costs that went with them overstates what was genuinely owed in those years.
Musician Employment Expense & Instrument Check
Six questions on the two halves of your year, the instrument requirement in your engagement terms, the employer declaration, the interaction between the two deductions, and the performer royalty you may be owed. No fee shown.
1. Are both halves of your year recorded separately, employment income apart from self-employed fees?
2. Have you checked your engagement terms for a requirement to supply your own instrument?
3. Has an employer signed a T2200 for you?
4. Have you ever claimed instrument costs against your employment income?
5. Do you know that claiming the instrument reduces the artists’ expense you can also claim?
6. Are you registered with Re:Sound for your performer royalties?
Free CPA Consultation for Musicians
Case Studies: Musician Accounting & Tax
Midland — An Orchestra Chair, Sixteen Pupils, and No Declaration
The problem: A violinist in Midland held a part-season chair with a regional orchestra and taught sixteen private pupils at home. The orchestra paid through a payroll and issued a T4; the pupils paid by cheque and e-transfer. Several years of returns showed the T4 with no employment deduction against it whatsoever, and the teaching income reported loosely from what had landed in the bank. No employer had ever been asked to sign a Form T2200, and the instrument — bought outright, insured and rehaired every year — had never been claimed on either side.
What we did: We read the orchestra engagement letter, found the clause requiring the player to supply her own instrument, and obtained a signed declaration for the current year and the two before it, which was as far back as the orchestra’s administration could usefully certify. The instrument went onto the books as a capital item with its class confirmed against the current schedule, and the artists’ employment expense was computed after the instrument amounts rather than in parallel with them. The teaching practice was rebuilt on Form T2125 from the lesson diary.
The result:
- Three years of employment expenses claimed at line 22900
- Instrument capitalised and written down from the correct year
- Teaching income reported from a diary instead of a bank balance
Elmira — An Instrument Claimed on the Wrong Half of the Return
The problem: An organist and choral director in Elmira held a church post and a school board contract, both paid on T4s, and ran a small accompanying practice alongside them. A previous preparer had put the instrument purchase, its insurance and its maintenance onto Form T2125 against the accompanying fees — a few hundred dollars of income carrying several thousand dollars of cost, year after year. The employment income, which was most of the year, carried nothing at all.
What we did: The instrument costs were restated onto the employment side under paragraph 8(1)(p), both engagement documents having required the player to supply the instrument, and declarations were obtained from each employer. Because paragraph 8(1)(q) caps the artists’ employment expense at the lesser of $1,000 and 20% of artistic employment income and then reduces that cap by the instrument amounts, the two were calculated together and the figures set so that both claims were used instead of one cancelling the other.
The result:
- Instrument costs moved to the half of the return that allows them
- Declarations signed by both employers and held on file
- Artists’ expense preserved by taking the two claims in order
Kincardine — On Record for Two Decades, Never Registered
The problem: A session guitarist near Kincardine had played on released albums for most of twenty years, nearly always as a non-featured player, and had never registered with Re:Sound. He had assumed, reasonably enough, that performer royalties went only to the named artist on the sleeve and that the writing side was the only side of music that generated collectible money.
What we did: This part is not tax work and we said so at the outset. We identified the stream: the equitable remuneration that section 19 of the Copyright Act provides to performers and makers of published sound recordings, divided 50/50, with the non-featured performers sharing the performer’s half. We told him Re:Sound is the designated collective, that Entandem has been the joint collection vehicle since 2 July 2019, and pointed him at the registration process, which belongs to the collective and not to us. We then set the reporting side up so whatever arrives is recorded correctly from the first payment.
The result:
- A performer royalty stream identified after two decades unclaimed
- Registration route explained and handed back to the collective
- Reporting in place before the first payment reached him
Our clear, efficient process ensures every step is transparent, building trust and long-term client relationships.
Kickoff (Document Request)
What we ask for first: every T4 and T4A for the year, your engagement contracts or letters of appointment, any Form T2200 already signed, the instrument purchase invoice and its insurance schedule, your union or association dues receipts, the diary or ledger behind your private fees, and anything already received from the Canada Revenue Agency.
First 30 Days (Cleanup & Setup)
Every dollar of the year is sorted onto the employment half or the self-employed half, the instrument file is assembled around the engagement term that requires you to supply it, and the two employment-expense provisions are modelled together before either of them is claimed.
Monthly Close
Fees logged with payer and date, instrument and dues receipts filed as they arrive, and the self-employed ledger kept clear of anything belonging to the employment claim. Ten minutes a month beats a lost weekend in April.
Quarterly Planning Review
The freelance half is measured against the $30,000 registration threshold as it rolls forward, the instalment position is checked once a first profitable year is behind you, and the artists’ expense calculation is revisited if the income mix has moved.
Year-End Close & Filing
Declarations collected while employers still have you on the books, Form T777 prepared and carried to line 22900, Form T2125 completed for the freelance half, and the records that section 230 keeps alive for six years boxed up with the signed declaration inside them rather than merely referred to.
Get Your Musician Taxes Done Right Today
Affordable Pricing for Musicians
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 Musician Accountant
Two people handle your file, the same two every year. They know which of your engagements pay through a payroll, which employer signed a declaration, and the year your instrument first went onto the books.
What Our Clients Say
Over 1300 verified five-star Google reviews, and a fair share of them come from players who arrived holding a T4 they had never claimed a single deduction against.
Serving Musicians Across Ontario
A chair in a regional orchestra, a church post, a board teaching contract and a Saturday function band produce the same two-sided return wherever the player happens to live. The musicians on our books play out of Hamilton and Burlington, out of Kitchener, Cambridge and Guelph, out of Oshawa, Markham and Scarborough, out of North York, Etobicoke, Brampton and Oakville, and out of Toronto, London, Windsor and Ottawa. None of that alters the order of work.
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)
Musician Accounting & Tax FAQs
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Musician Accounting & Tax Done Right.
Two halves of one year, each under its own rules. The employment half claimed where the Income Tax Act actually allows it: paragraph 8(1)(p) for the instrument you are required to supply, including capital cost allowance under subparagraph 8(1)(p)(ii); paragraph 8(1)(q) for artists’ employment expenses at the lesser of $1,000 and 20% of artistic employment income, reduced by the instrument and motor-vehicle amounts already claimed, which is exactly why the order of the two matters; and paragraph 8(1)(i) for annual union and professional dues. All of it on Form T777, all of it at line 22900, all of it standing on a Form T2200 your employer signs and we hold on file, with Income Tax Folio S4-F14-C1 as the reference you can go and check for yourself. The freelance half on Form T2125, with the $30,000 threshold watched across four rolling quarters and 13% applying where a supply is made in Ontario. Six years of records under section 230. And the performer royalty under section 19 of the Copyright Act, collected by Re:Sound and divided 50/50 with the makers, that session players are owed and routinely never register for. AFFORDABLE flat fees, no hourly billing. Licensed CPA Ontario. 1450+ five-star reviews. 30-Day Money-Back Guarantee.