Tax Accountant for Notaries in Ontario and Across Canada
Notarial, commissioner and signing fees are fully HST-taxable at 13%, so we get your registration, ITCs and Quick Method right, then capture every mobile-notary kilometre, E&O premium, commission-renewal cost and equipment claim. From loan-signing agents to commissioners of oaths, we keep your high-volume books clean and tell you the exact revenue level where incorporating starts to save you tax — with AFFORDABLE flat fees, a licensed CPA firm, and 1300+ five-star reviews.
AFFORDABLE Notary Tax Accountant
A notary practice is a high-volume, low-value professional-services business, and the books turn on getting the fundamentals exactly right. Notarizing documents, commissioning oaths, certifying true copies and handling loan and real-estate signings are all fully HST-taxable at 13% — not exempt — so the day you cross the $30,000 small-supplier threshold, clean input-tax-credit tracking, and the Quick Method election become the difference between keeping cash and handing it to CRA. At Gondaliya CPA, we specialize in exactly this, providing AFFORDABLE flat-fee support that keeps you compliant and stops you paying more than you owe.
We work with mobile notaries, loan-signing agents, notary signing services and commissioners of oaths across Ontario and Canada. We tell you plainly what you can deduct — per-kilometre travel, E&O premiums, Notaries Act commission renewals, the seal and embosser, a home office — and the exact revenue level where incorporating starts putting money back in your pocket.
Let us handle the numbers so you can focus on the signings that actually pay you.

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Accounting That Understands How a Notary Practice Actually Works
A notary business runs on a flood of small, taxable transactions, a mobile schedule, and equipment and insurance most accountants never think to claim. Get the HST treatment wrong, miss the mileage log, or leave the seal and E&O premium off the return, and you overpay CRA every single year. At Gondaliya CPA, we understand the financial reality of a notarial and signing practice and provide practical, notary-focused solutions across the GTA and all of Ontario.
Stay Compliant and Minimize Your Notary Tax
For a notary or commissioner, staying onside with CRA and paying the least legal tax are the same job. We keep every HST and income-tax filing on schedule while claiming every deduction the rules allow, so nothing is missed and nothing invites a reassessment.
Accounting & Tax Experts for Notaries
- AFFORDABLE + Fully Licensed 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 Notaries?
Tax Planning — Notary Expertise
We know the deductions that carry a signing practice: motor vehicle at your logbook percentage, business-use-of-home under ITA 18(12), the seal and embosser in Class 12, and E&O and commission-renewal costs. We claim every allowable amount and tell you which ones will not survive a CRA review.
Consulting — End-to-End Bookkeeping & HST
Our bookkeeping is built for high-volume, low-value fee work. We reconcile hundreds of small card and cash payments, tie every notarial and signing fee to booked revenue, and file your HST returns on the Quick Method or standard basis, whichever remits less.
CRA Representation — Audit & Objection Support
When CRA questions your mileage claim, your home office, or your reported cash, we prepare the response, file the Notice of Objection on Form T400A within the 90-day window, and pursue relief on Form RC4288 where penalties came from someone else’s error.
Bookkeeping — Incorporation Readiness
We model the exact revenue level where incorporating pays for itself, then handle the section 85 rollover on Form T2057 so your equipment, goodwill, and client list move across without triggering tax.
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Notary Clients
Notary Tax and Accounting Services in Ontario
Corporate Tax Filing (T2) for Notaries
Professional T2 preparation with Schedule 125 reporting notarial and signing revenue, Schedule 8 CCA on equipment, and CRA compliance on every line.
Bookkeeping & Accounting for Notaries
Per-document fee, cash and card bookkeeping with financial statements, clean records, and monthly reporting built for a high-volume signing practice.
Payroll Services for Notaries
T4 and T4A payroll with PD7A remittances, ROEs, ESA vacation pay, and source deductions handled correctly for notaries who employ assistants or clerks.
GST/HST Filing for Notaries
AFFORDABLE HST filing at 13% on notarial and signing fees, with Quick Method analysis and input tax credits claimed on equipment and supplies.
Tax Planning for Notaries
Smart tax planning to protect the Small Business Deduction, set salary and dividends, capture every deduction, and time the section 85 rollover.
Corporate Catch-Up Filing for Notaries
File overdue T2 and HST years, rebuild missing fee and payment records, and get back into CRA compliance with accurate catch-up support.
CRA Audit Resolution for Notaries
Expert support for cash-reporting, mileage and HST reviews, with objections, source-deduction issues, and RC4288 relief handled with confidence.
CPA Financial Statements (Notice to Reader) for Notaries
CPA-compiled financial statements that banks and lenders accept for your notary corporation, presenting revenue and net income clearly.
Incorporation Services for Notaries
Full incorporation including NUANS, articles, share structure, and the section 85 rollover from your unincorporated notary practice.
Catch-Up Bookkeeping Services for Notaries
Reconstruct months of notarial fee receipts, disbursements and HST from your ledgers and bank feeds, delivering clean, CRA-ready books your notary practice can file and finance from.
US Corporation & LLC Tax Filing for Notaries
For notaries with US clients or a cross-border LLC, we prepare Forms 1120, 1120-F and 5472 and coordinate the Canadian side so nothing is taxed twice.
Voluntary Disclosure Program for Notaries
Come forward through the CRA Voluntary Disclosures Program on unreported notary fee income, filing an RC199 application that fixes past years while reducing penalties and interest.
Accounting & Tax Services Tailored for Notaries
Real, practitioner-level CPA expertise for mobile notaries, loan-signing agents, notary signing services and commissioners of oaths across Ontario and Canada — built for how a high-volume signing practice actually runs.
- We prepare your T2 with GIFI, reporting notarial, commissioner and signing revenue on Schedule 125 and your balance sheet on Schedule 100, so the fully HST-taxable fees you collect are captured exactly where CRA’s matching program expects to see them.
- We claim capital cost allowance on Schedule 8 with computers and scanners in CCA Class 50 at 55% and office furniture in Class 8 at 20%, and one notary recovered $6,300 of depreciation a prior preparer had buried in the wrong pool.
- We keep active income under the $500,000 Small Business Deduction so your first half-million is taxed near the 12.2% Ontario small-business rate, and we watch the associated-corporation rules before CRA grinds that shared limit toward the higher general rate.
- We file the T2 within six months of your fiscal year-end and settle any balance by the two-month due date, so a practice clearing $180,000 of net profit never carries the arrears interest CRA charges on a late balance owing.
- We place the seal and embosser in Class 12 at 100% for a full first-year write-off and expense your low-cost journal supplies, so equipment central to your practice is deducted correctly instead of sitting undepreciated on the books.
- We build your chart of accounts in QuickBooks Online or Xero so notarization, commissioning, certified-copy and loan-signing fees land on separate lines, giving the per-service revenue picture your T2 needs and surfacing where a $9,000 fee leak had been hiding.
- We reconcile the hundreds of small card and cash payments a busy practice takes each month against your notary journal, because cash reporting is a CRA focus and unmatched deposits are the fastest route to an indirect-income audit.
- We capture E&O premiums, courier, printing and commission-renewal receipts through Dext and attach them to each transaction, so a $7,500 operating-cost pool is fully documented instead of lost to a missing receipt when CRA asks for support.
- We keep the six years of records section 230 of the Income Tax Act requires behind every signing you bill, mapping NotaryAssist or Notary Gadget exports into your ledger so your case-management app and your books never disagree.
- We reconcile input tax credits on equipment, software and supplies each period against the HST you collect, and one mobile signing agent recovered credits on a $2,600 scanner-and-printer setup the previous bookkeeper had never claimed.
- We run payroll through Wagepoint or ADP for notaries who employ signing assistants or clerks, issue T4 slips, and remit source deductions on the PD7A by the deadline so a missed remittance never triggers CRA’s 10% penalty.
- We accrue ESA vacation pay at 4% and statutory holiday pay as they build, so a practice running a $60,000 assistant wage bill books the roughly $2,400 vacation liability rather than discovering it months after year-end.
- We issue Records of Employment within five days of a separation and reconcile the T4 summary to the twelve PD7A remittances before the February 28 deadline, so a growing office never draws Service Canada or CRA complaints over late slips.
- We split genuine subcontractors onto T4A slips from employees on T4, applying the CRA control-and-integration test, so paying a part-time signing agent as a contractor never lands you an assessment for both halves of CPP and EI plus penalties.
- We catch a remittance shortfall before CRA does — one office had understated PD7A payments by $3,100 — and issue corrected slips, so year-end never reopens under a payroll examination or a demand for arrears interest.
- We confirm your notarial, commissioner and signing fees are fully taxable and charge HST at 13% on every invoice, because CRA treats these services as taxable supplies, and failing to bill the tax leaves a shortfall that surfaces with interest on review.
- We register you for HST the moment taxable revenue passes the $30,000 small-supplier threshold across four consecutive quarters, so a practice scaling fast is collecting and remitting on time instead of eating 13% it forgot to charge clients.
- We file the Form GST74 Quick Method election where your low-input practice qualifies, remitting 8.8% of tax-included service revenue instead of 13% less credits, and one notary kept $2,100 of HST a year the standard method would have remitted.
- We claim input tax credits on the 13% you pay on scanners, printers, software subscriptions and mobile-phone costs on line 108 of your return, a recovery a busy notary routinely leaves on the table every single filing period.
- We match line 101 of your HST return to the notarial revenue on your T2, because CRA’s matching program compares the two and a mismatch is among the fastest ways a signing practice gets selected for a desk audit.
- We set the salary-versus-dividend mix for owner-notaries, paying enough T4 salary to build RRSP room while the balance flows as dividends, so combined tax stays near the 12.2% small-business rate rather than the personal rate that reaches 53.53%.
- We complete the section 85 rollover on Form T2057 when you incorporate, moving goodwill, your client list and equipment across at elected amounts, and one notary deferred $14,000 of tax a straight sale of those assets would have triggered.
- We plan at least two years ahead so your shares qualify for the $1.25M Lifetime Capital Gains Exemption on qualified small business corporation shares, purifying passive assets so a future sale of the practice defers tax CRA would otherwise collect.
- We time computer, scanner and furniture purchases before your fiscal year-end so the half-year rule and the 55% Class 50 and 20% Class 8 declining-balance rates give the largest first-year deduction against a profitable signing year.
- We calculate RRSP room at 18% of prior-year earned income to the 2026 limit of $33,810 and time contributions to pull taxable income below the next Ontario bracket, a lever every incorporated notary should use alongside dividends.
- We reconstruct notarial and signing revenue from bank deposits, e-transfers and payment-processor statements where no bookkeeping exists across your unfiled years, so CRA cannot arbitrarily assess your practice on its own estimate and overcharge you.
- Late T2 filing costs 5% of the balance owing plus 1% per month up to twelve months, so we file your oldest unfiled year first to stop the penalty compounding and limit the arrears interest CRA charges your corporation.
- We file the Voluntary Disclosures Program application on Form RC199 before CRA contacts you, because a disclosure accepted under the general program cancels penalties in full and gives 50% interest relief on the years preceding the three most recent.
- We prepare and file the unfiled HST returns for every year your taxable fees passed $30,000, reconciling the 13% collected against input tax credits so the catch-up remittance is right and CRA cannot layer failure-to-file penalties on top.
- We rebuild the undepreciated capital cost pools across the unfiled years so missed CCA on Class 50 computers, Class 8 furniture and the Class 12 seal is recovered, and one notary clawed back $5,400 of deductions instead of leaving them with CRA.
- When CRA applies indirect verification of income to your cash-intensive practice, comparing deposits and lifestyle against reported fees, we prepare the source-and-application-of-funds reconciliation that closes the gap on paper before it closes on you.
- We answer a mileage review with the logbook, odometer records and business-use calculation showing 72¢ per km on the first 5,000 and 66¢ after, inside the 30-day query deadline, because a claim disallowed for missing records cannot be restored later.
- We defend your HST position when CRA questions the tax charged on notarial fees, showing the services are taxable supplies and the input tax credits claimed are supported, so nothing is assessed back to you with interest and penalty.
- We file the Notice of Objection on Form T400A within 90 days of a reassessment, since missing that deadline removes your right to the Tax Court of Canada, and one signing agent overturned a $12,000 reassessment through this route.
- We submit RC4288 Taxpayer Relief applications for penalties and interest caused by a prior accountant’s error or documented hardship, covering the ten calendar years preceding the request with the chronology CRA requires to exercise its discretion.
- We prepare CSRS 4200 compilation engagement financial statements, the Notice to Reader a bank requires across two fiscal years before it approves the operating line or vehicle loan a mobile notary needs to fund equipment and travel between signings.
- Your compiled statement of financial position presents receivables, equipment at net book value and the shareholder loan, giving a lender the picture a bare T2 cannot, and one notary freed $30,000 of financing once the statements were in hand.
- We build the statement of operations with notarial, signing and commissioner revenue and operating expenses classified consistently across two years and tied to the T2 filed with CRA, so a lender sees a stable trend rather than reclassified noise.
- The CSRS 4200 communication discloses that no audit or review was performed and sets out the basis of accounting and owner withdrawals, without which a bank and the Business Development Bank of Canada reject a self-employed file.
- We deliver the compiled statements within 30 days of receiving your records and the year’s T2 figures, because a notary’s financing approval collapses when the lender’s conditional offer expires before the accountant produces the file.
- We incorporate your practice under the Ontario Business Corporations Act with a NUANS name search and Articles of Incorporation, giving you limited liability and the roughly 12.2% Ontario small-business rate on active income the personal 53.53% rate cannot match.
- We complete the section 85 rollover on Form T2057, transferring your goodwill, client list and equipment into the corporation at elected amounts, deferring the capital gain and recapture a straight sale of those assets would trigger for CRA.
- We design common voting and non-voting share classes at incorporation so dividends can later be split with a spouse and the $1.25M Lifetime Capital Gains Exemption can be multiplied on qualified small business corporation shares at sale.
- We open the corporation’s CRA Business Number, HST and payroll accounts within the first 30 days, re-register your HST on the Quick Method where it fits, and close the old accounts so you never remit the same fee revenue twice.
- We structure the share register and set the first fiscal year-end up to 53 weeks after incorporation, deferring the corporation’s first T2 and CRA balance-due date, and one incorporating notary pushed $8,000 of tax into the following year.
- We rebuild your books month by month, recording each notarial fee on the date the service was signed rather than when the client paid, so your revenue matches CRA’s accrual expectations and prior-year HST returns reconcile.
- We separate the HST you charged on taxable notarizations and legal work from exempt or zero-rated items, then recompute each period’s net tax so your catch-up filings show the right $13 on every $100 fee.
- We capture the home-office share of your rent, utilities and internet, plus subscriptions to notary software, e-signature platforms and your practice-management tools, posting each as a deductible expense the missing months left off your statements.
- We record your professional liability insurance, provincial society dues and errors-and-omissions premiums in the correct periods, so these mandatory notary costs reduce taxable income in the years you actually paid them.
- We deliver reconciled ledgers, trial balance and HST worksheets within 30 days, and one notary who had ignored three years of books recovered roughly $9,000 in overlooked disbursement and mileage deductions once we finished.
- We prepare Form 1120 for your US C-corporation and Form 1120-F when a Canadian notary corporation earns US-source income, reporting the profits your cross-border closings and client work generate south of the border.
- We file Form 5472 to disclose reportable transactions between your US entity and its foreign owner, avoiding the $25,000 penalty the IRS imposes on notary corporations that move fees across the border undocumented.
- We analyze how the CRA and IRS each treat your US LLC, since Canada often views it as a corporation while the IRS treats it as disregarded, preventing the double taxation that traps unadvised notaries.
- We coordinate the Canada-US treaty and foreign tax credits so US tax your notary corporation pays offsets Canadian tax on the same income, and we align both fiscal years so filings and credits actually match.
- We track the April and June US deadlines separately from your Canadian T2, file the extensions where needed, and calculate estimated US payments so a notary billing $40,000 in US fees is never caught short.
- We prepare your RC199 Voluntary Disclosures Program application, presenting the unreported notary fee income and the corrected years to the CRA before an audit begins, which is the only window the program’s relief stays open.
- We assemble the amended returns, ledgers and HST schedules that prove your disclosure is complete, since a VDP application missing even one year of notary income can be rejected and lose all penalty relief.
- We quantify the gross-negligence and late-filing penalties the CRA would otherwise assess, and one notary who disclosed $60,000 of unreported cash fees had penalties waived entirely, paying only the tax and reduced interest owing.
- We correct HST you collected on notarizations but never remitted, filing the outstanding GST/HST returns inside the same disclosure so both your income tax and sales tax exposure are cleared in one coordinated submission.
- We can open the process on a no-names basis to gauge the CRA’s response, then finalize your notary practice’s disclosure once terms are clear, protecting you from prosecution while bringing every unreported year current.
Notary Tax & HST Check
Six quick questions on your HST registration, mileage, deductions, equipment and whether it is time to incorporate. No fee shown.
1. Is your notarial and signing revenue over $30,000 but you are not yet registered for HST?
2. Are you remitting the full 13% HST without ever checking the Quick Method?
3. Do you travel to signings without keeping a motor-vehicle logbook?
4. Are your E&O insurance and commission-renewal dues going unclaimed?
5. Is your equipment — scanner, computer, seal and embosser — expensed without proper CCA treatment?
6. Has your revenue grown without you deciding whether to incorporate?
Free CPA Consultation for Notaries
Case Studies: Notary Accounting & Tax
Toronto Mobile Notary & Signing Agent — HST Registration & Mileage
The problem: The client ran a busy mobile notary and loan-signing service across the GTA, clearing well over $30,000 in signing and notarization revenue, yet had never registered for HST and had never charged the 13% its fully taxable fees required. Mileage between signings went completely unlogged, the scanner and printer were expensed rather than capitalized, and two prior years had been self-filed with no thought to the Quick Method.
What we did: We registered the practice for HST, filed the Form GST74 Quick Method election so fees were remitted at 8.8% instead of the full 13%, and built a motor-vehicle logbook capturing the per-kilometre claim on roughly 11,000 mobile kilometres. We set up a Class 50 CCA schedule for the equipment and cleaned up the two prior filings.
The result:
- The Quick Method kept $2,100 of HST a year
- Captured $3,400 of mileage on 11,000 mobile km
- Recovered ITCs and CCA on a $2,600 equipment setup
Mississauga Notary Practice — Incorporation & Missed Deductions
The problem: A Mississauga notary was operating as a sole proprietor at the top personal marginal rate of 53.53%, with revenue that had grown well beyond what the owner needed to draw. The E&O insurance premium, the Notaries Act commission-renewal dues, and a home office used for document preparation had never been claimed, and there was no plan for the surplus building up in the practice.
What we did: We incorporated the practice under the Ontario Business Corporations Act, moved the goodwill and equipment across on a section 85 rollover so no gain was triggered, and applied the $500,000 Small Business Deduction so active income was taxed near 12.2%. We then captured every missed deduction — E&O, dues and home office under ITA 18(12) — going forward.
The result:
- Cut the annual tax bill by $16,800 after incorporating
- Deferred all gains through the section 85 rollover
- Captured E&O, dues and home-office claims worth $4,900
Ottawa Notary & Commissioner — Cash Tracking & Bookkeeping
The problem: An Ottawa notary and commissioner of oaths was taking a flood of small card and cash payments for notarizations, commissioning and certified copies, with no clean system tying each fee to a document. Deposits and reported revenue did not reconcile, and with cash reporting a known CRA focus, the practice carried real exposure if an indirect-income review ever landed.
What we did: We built a per-document bookkeeping system in QuickBooks Online, mapped the notary journal to each fee line, and set up a cash-tracking process so every payment reconciles to a signing. We captured receipts through Dext and reconciled the account monthly, so the books are organized, current and ready for any CRA request.
The result:
- Every fee now reconciled per document and per day
- Monthly bookkeeping time cut by 8 hours
- Cash-reporting exposure closed and audit-ready
Our clear, efficient process ensures every step is transparent, building trust and long-term client relationships.
Kickoff (Document Request)
Collect bank statements, your notary journal and fee schedule, prior returns, HST filings, and your commission-renewal details.
First 30 Days (Cleanup & Setup)
Set up QuickBooks Online or Xero with Dext, confirm your HST registration and Quick Method position, and build the mileage and CCA schedules.
Monthly Close
Monthly reconciliations of card and cash fees, receipt capture, HST tracking, and per-document journal review.
Quarterly Planning Review
HST remittance review, deduction check on E&O, dues and mileage, and the incorporation break-even.
Year-End Close & T2 Filing
Trial balance, financial statements, T2 with Schedule 125 and 100, HST reconciliation, and CRA preparation.
Get Your Notary Taxes Done Right Today
We believe in clear, upfront pricing so you know exactly what to expect. All fees include HST.
- Tax Preparation (Notary, T2 corporate) — From $400
- Tax Return Filing (T1 personal for you and family) — 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 Notary Accountant
Meet your lead notary accountant. As your HST, signing-income and corporate tax adviser, you deal with the same two people every year.
What Our Clients Say
1300+ five-star reviews from notaries, signing agents and small-business owners across Ontario and Canada.
Serving Notaries Across Ontario
Our CPA team provides specialized accounting and tax solutions for notaries, commissioners and signing agents throughout Ontario and across Canada. We understand how a high-volume signing practice actually operates, how HST applies to your fees, what CRA looks at on cash-intensive files, and when incorporating stops being optional.
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)
5373 Bullrush Dr, Mississauga, ON, Canada
+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)
Notary Accounting & Tax FAQs
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Accounting for Small Businesses
- Corporate tax planning for small businesses
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Accounting for Incorporated Businesses
- T2 corporate tax filing and planning
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Notary Accounting & Tax Done Right.
T2 corporate filing, HST at 13% with Quick Method, mobile-notary mileage, E&O and commission-renewal dues, equipment CCA and the incorporation decision under one roof. AFFORDABLE flat fees, no hourly billing. Licensed CPA Ontario. 1300+ five-star reviews. 30-Day Money-Back Guarantee.



