Tax Treatment of Artwork Sales, Commissions & Gallery Income
Art gallery business taxes Canada include proper bookkeeping, managing business expenses, and filing timely tax returns to ensure compliance for artist-run spaces, online galleries, and galleries at art fairs. Gondaliya CPA offers expert art gallery accounting Canada services, supporting tax reporting, GST HST management, and inventory valuation for smooth financial operations.
Quick Summary
Four distinctions carry most of the tax in a gallery:
- Agent or principal. On consignment you report the commission; on owned stock you report the whole sale price.
- Inventory or capital property. Art bought for resale is inventory under section 10; art held to display can be depreciable.
- Foreign artists. Services in Canada mean 15% under Regulation 105 and a T4A-NR; royalties mean 25% under Part XIII and an NR4.
- Artist money is not your money. Funds held for artists are a liability, and mixing them is a common audit trigger.
Reading time: 32 minutes.
Table of Contents
The Numbers That Matter
This article covers Canadian commercial art galleries and dealers, including artist-run spaces, online galleries and fair exhibitors, with Ontario and Toronto context, and reflects rules current to 25 September 2026. Registered charities and public museums have their own regime and are outside its scope, as are customs classification and cultural property export permits. This is educational information only and not tax or legal advice.
Overview of Art Gallery Business Taxes in Canada
Income Types and Tax Obligations
Foundations
Understanding Art Gallery Tax Obligations
Galleries face income tax on business profits, GST/HST on taxable supplies, payroll where there are staff, and withholding where money goes to non-residents. Section 9 brings the profit into income; the rest is classification.
Key Tax Concepts Relevant to Art Galleries
- Business income: profit from selling art you own, or from services.
- Commission income: your fee as agent on a consigned sale.
- Inventory valuation: what unsold owned stock is carried at, under section 10.
- Cost of goods sold: the cost of the works actually sold in the period.
- Net realizable value: expected selling price less costs to sell, the basis for a write-down.
Types of Income for Art Galleries: Sales, Commission, and Rentals
Risk Warning: reporting gross consignment sales overstates your revenue. On a consignment sale you are the artist’s agent, and only the commission is your income under section 9.
Putting the full $10,000 through revenue instead of $3,000 inflates reported income, can push you over the GST/HST filing frequency thresholds, and distorts every ratio a lender looks at. The artist’s $7,000 is a liability until paid, not revenue you happen to pass on.
- Sales revenue: full sale price where the gallery owned the work.
- Commission income: your percentage on consigned works.
- Rental income: from leasing works or the space itself.
Distinguishing Between Personal and Business Use of Artwork
Art bought for resale is inventory. Art held for its own sake is capital property, with a capital gain on eventual sale. Works taken home or used personally come out of inventory at fair market value, and for a shareholder that is a benefit under subsection 15(1).
Best Practices for Art Gallery Bookkeeping in Canada
Bookkeeping, Inventory and Consignment
Bookkeeping
Keep consignment sales apart from owned inventory sales in the ledger, not just in the file. Track artist balances individually, reconcile them to what you have actually paid out, and keep consignment agreements with the accounting records rather than in a drawer.
Managing Inventory for Commercial Consignment and Dealer Galleries
| Item type | In inventory? | Valuation basis | Notes |
|---|---|---|---|
| Purchased artwork | Yes | Lower of cost and net realizable value | Cost includes shipping, duty and restoration |
| Consigned artwork | No | Not applicable | Title stays with the artist; only commission is income |
| Estate or bulk purchases | Yes | Cost, allocated across the works | Allocate on a reasonable basis and document it |
| Works held for display | No | Capital property | May be depreciable, see below |
Count owned stock physically at year-end. Value at cost unless net realizable value is lower, and keep the appraisal or market evidence that supports any write-down.
Accounting for Artwork Sales and Commission Income
A gallery sold a painting for $10,000 on consignment at 30%. The correct entries put $3,000 through commission income and $7,000 into a payable to the artist until the cheque is written.
The version we inherited ran the full $10,000 through sales and the $7,000 through an expense account. Revenue was overstated by more than double across the year, which mattered when the gallery applied for a credit facility on those statements. Figures changed for privacy.
Artist advances paid before a sale are a receivable or a liability depending on direction, not an expense, until the sale that earns them completes.
Handling Online Sales and Art Fairs: Record Keeping Essentials
- Digital receipts showing buyer, payment and any GST/HST charged
- Shipping invoices, particularly where costs are rebilled
- Booth contracts and fair registration documents
- Freight and crating records, including amounts recovered from artists
Travel to fairs is deductible; meals and entertainment on the trip are limited to 50% under section 67.1. Records are kept six years from the end of the taxation year under subsection 230(4).
Using Accounting Software Tailored for Art Galleries
- Separate revenue accounts for commissions and owned sales
- An artist subledger showing each artist’s balance
- Inventory tracking that allows a write-down with a note
- GST/HST coding that distinguishes agency supplies from your own
QuickBooks Online or Xero with a gallery-specific inventory tool handles this. What software will not do is decide whether you sold as agent or principal, which is the classification everything else rests on.
Business Expenses and Tax Deductions Specific to Art Galleries
Business Expenses and Deductions
Expenses
Deductible Business Expenses for Art Galleries
- Rent, utilities and property costs for the gallery space
- Wages and sales commissions paid to staff
- Advertising, openings and catalogue production
- Insurance on the premises and on stock
- Professional fees, office costs and software
- Travel to fairs and studio visits, with meals at 50%
Costs must be reasonable and incurred to earn income, under paragraph 18(1)(a). Openings where clients are hosted usually fall within the meals and entertainment limit rather than being fully deductible advertising.
Criteria for Claiming Art Purchases as Business Expenses
Art bought for resale is inventory: the deduction arrives through cost of goods sold when the work sells, not when you buy it. Art bought to hold is capital property, with a capital gain or loss on disposal.
Key Stat: artwork on your walls can be depreciable at 20%. Regulation 1102(1)(e) normally excludes works of art from capital cost allowance, but it carves out prints, etchings, drawings, paintings and sculptures that cost $200 or more and were made by an individual who was Canadian at the time.
Those works, acquired to earn income and displayed in a place of business, go in Class 8 at 20%. It applies to art you hold and display, not to stock you are trying to sell, and the artist’s nationality at the time of creation is what the file has to show.
Treatment of Artwork Displayed in Client-Visible Areas
Owned works on display remain inventory if they are for sale. Consigned works never appear on your balance sheet at all, though you still insure them and remain responsible for them. Label the two clearly, because a stock count that includes consigned pieces overstates inventory and income together.
Tax Rules for Art Rentals and Leasing Arrangements
- Rental income is business income when it forms part of what the gallery does.
- Restoration and framing done to ready a work for rental is deductible against that income.
- A work held for rental rather than sale is capital property, and may attract CCA where the Class 8 conditions above are met.
- Rentals are taxable supplies for GST/HST, charged on each rental period.
Managing Expenses for Galleries with Framing and Installation Services
- Framing materials, workshop rent and installer wages are deductible.
- Framing billed to a client is a taxable supply, so charge GST/HST on it even where the artwork sale is a consignment.
- Where you rebill a cost, you claim the input tax credit and charge tax on the rebill; where you pay it purely as agent for the artist, neither applies.
That distinction decides who claims the credit on shipping and framing, and it is the second most common GST/HST error in galleries after the agency question.
Overview of Art Gallery Tax Return Filing Requirements
Filing, GST/HST and Withholding
Filing
| Item | Position |
|---|---|
| T2 filing deadline | Six months after fiscal year-end |
| Balance due | Two months after year-end; three for an eligible CCPC |
| Late filing penalty | 5% plus 1% per complete month, ITA 162(1) |
| Record retention | Six years from the end of the taxation year, ITA 230(4) |
| GST/HST registration | $30,000 over four quarters, or in a single quarter |
| Regulation 105 withholding | 15% on services rendered in Canada, reported on T4A-NR |
| Part XIII withholding | 25% on royalties, reduced by treaty, reported on NR4 |
| Inventory valuation | Lower of cost and net realizable value, ITA 10(1) |
GST/HST Registration and Reporting for Art Galleries
Risk Warning: the agent election is section 177, not section 165. Section 165 is the charging provision that imposes GST/HST; it contains no election.
Where a gallery sells as agent for an artist who is not registered, section 177(1) generally deems the supply to be made by the gallery, so tax is charged on the full sale price and remitted by the gallery. The joint election in 177(1.1) lets the agent account for the tax in its own return. Getting this wrong means either tax that was never charged on a taxable sale, or tax charged twice on the same work.
- As principal: charge GST/HST on the full sale price of works you own.
- As agent for a registered artist: the artist charges tax on the sale; you charge tax on your commission.
- As agent for an unregistered artist: section 177 applies, and the gallery generally accounts for the tax on the sale.
- Exports are zero-rated under Schedule VI, Part V, with proof the work left Canada.
Inventory Valuation Methods and Their Tax Implications
Risk Warning: inventory sits in section 10, not section 12. Subsection 10(1) and Regulation 1801 govern valuation at the lower of cost and fair market value, or at fair market value throughout by election.
Section 12 is the income inclusion provision and says nothing about how to value a painting. A write-down file that cites the wrong section is a file that does not support the deduction, and the deduction is what the review is about.
- Only owned works are inventory; consigned works never are.
- Cost includes purchase price, shipping, duty and restoration to saleable condition.
- A write-down needs evidence: comparable sales, dealer offers, condition reports.
- Count physically and reconcile to the ledger each year.
Reporting Commission and Agency Income Accurately
- Keep signed consignment agreements setting out the commission and who bears costs.
- Issue artist statements showing the sale, the commission and the net due.
- Keep artist balances visible as liabilities, reconciled monthly.
Handling Non-Resident Withholding Taxes for Foreign Artists
Risk Warning: NR4 is the wrong slip for most payments to foreign artists. Two regimes exist and they use different forms.
- Regulation 105: 15% withheld from fees, commissions or other amounts for services rendered in Canada, such as an exhibition appearance, installation or performance. Remit by the 15th of the month after payment and file a T4A-NR by the last day of February.
- Part XIII: 25% on royalties, rents and similar passive amounts, reduced by treaty, reported on an NR4 by 31 March.
Selling a non-resident artist’s work on consignment is generally neither: it is a purchase and sale of goods, not services rendered in Canada. Withholding 15% on the artist’s share of a painting sale, or filing NR4 slips for appearance fees, are both errors, and a payer that fails to withhold where required is liable for the tax itself.
A waiver can reduce the 15%. US-resident artists earning no more than CAD $15,000 in the year can use the simplified R105-S waiver; others apply on Form R105-R. The waiver only applies to payments made after CRA issues it, and the T4A-NR is filed either way.
Tax Implications for Artist-Run Spaces and Secondary Market Dealers
Special Situations and Donations
Special Cases
Artist-run spaces mostly earn commissions and fees, so their income is the commission, not the sale price. Secondary market dealers buy works as inventory, so their income is sales less cost of goods sold, with valuation under section 10.
A secondary market dealer held a group of works bought from an estate for $85,000 in a single lot. Nothing had been allocated to individual pieces, so when three sold, the cost of goods sold was a guess.
We allocated the lot cost across the works on a documented basis, which fixed both the gain on the pieces sold and the carrying value of what remained. Estate and bulk purchases need that allocation at acquisition, not at the first sale. Figures changed for privacy.
Accounting Challenges for Galleries Representing Foreign Artists
Where a foreign artist provides services in Canada, withhold 15% under Regulation 105, remit by the 15th of the following month and file the T4A-NR. On a $20,000 appearance fee that is $3,000 withheld and $17,000 paid.
Where services are performed partly outside Canada, only the portion reasonably attributable to Canada is subject to withholding, and the allocation must be documented. GST/HST may also apply where the gallery acts for an unregistered non-resident, under the section 177 rules above.
Managing Tax Aspects of Gifts, Donations, and Charitable Contributions
Key Stat: certified cultural property gets no capital gain, not a deduction above fair market value. Where the Canadian Cultural Property Export Review Board certifies a work and it is donated to a designated institution, two benefits follow.
The capital gain is exempt under subparagraph 39(1)(a)(i.1), and the donation can be claimed against up to 100% of net income rather than the usual 75% limit. The receipt is still for fair market value, which the Board itself determines. Nobody gets a receipt for more than the work is worth.
| Document | Purpose | Issued by |
|---|---|---|
| Certificate, Form T871 | Confirms cultural property status and fair market value | CCPERB |
| Donation receipt | Supports the donor’s claim | The designated institution |
| Appraisal report | Supports fair market value | Independent appraiser |
For an ordinary donation of art with no certification, the donor has a disposition at fair market value with a normal capital gain, and the 75% of net income limit applies. Corporations claim under 110.1, individuals under 118.1.
Financial Assistance, Grants, and Public Lending Rights Payments
- Operating grants are income under paragraph 12(1)(x) when received or receivable.
- Capital grants are not exempt: they reduce the cost of the property acquired under subsection 13(7.1), which defers rather than removes the tax.
- Public Lending Right payments go to authors and creators for works held in public libraries, not to galleries. Where an artist you represent receives one, it is their income, not yours.
Application of Designated Immediate Expensing Property (DIEP) to Art Galleries
Risk Warning: DIEP has expired. The designated immediate expensing property rules allowed a CCPC up to $1.5 million a year of immediate expensing, but only for property that became available for use before 1 January 2024. There is no version applying to assets bought after January 2026.
What actually helps a gallery buying framing equipment or systems now is different: the half-year rule is suspended for eligible property acquired after 2024 under Bill C-15, and Class 50 computer equipment attracts a 100% first-year deduction. On $25,000 of framing equipment in Class 8, the 2026 claim is $5,000 rather than the $2,500 the old half-year calculation produced.
Role of Chartered Professional Accountants in Art Gallery Accounting
Working With a CPA
Support
- Classifying each sale as agency or principal, which drives both income and GST/HST
- Artist subledgers, advances and trust balances reconciled
- Inventory valuation and write-down files that hold up
- Regulation 105 withholding, remittance and T4A-NR filing
- The T2, GST/HST returns and payroll for commissioned staff
Importance of Professional Tax Consultation for Galleries
The recurring errors are consistent: gross consignment sales in revenue, artist money mixed with operating funds, missed exhibition deductions, and withholding either applied to the wrong payments or missed on the right ones. Each is cheap to prevent and expensive to unwind.
Accessing Official CRA Guidelines and Publications
Risk Warning: record retention is subsection 230(4), not section 150. Section 150 sets out who must file a return and when. It says nothing about keeping books.
Records are kept six years from the end of the taxation year to which they relate, under 230(4). Input tax credit documentation requirements come from 169(4) of the Excise Tax Act and the Input Tax Credit Information Regulations, not from section 165.
The useful CRA sources here are the GST/HST memoranda on agents and consignment, Income Tax Folio S4-F14-C1 on artists and writers, and IC75-6R2 on withholding from amounts paid to non-residents.
Utilizing Tax Tools and Calculators for Expense Estimation
Fees depend on the number of artists represented, the mix of consignment against owned sales, fair participation, import volumes and payroll. We quote a flat annual fee, including HST, before any work begins, so the budgeting exercise is short.
Staying Updated on Regulatory Changes Affecting Art Gallery Taxes
- Regulation 105 stays at 15%; it is not treaty-reduced, though a waiver can lower the withholding.
- Part XIII is 25% statutory, commonly reduced by treaty on royalties.
- CRA consulted on the Regulation 105 waiver process in 2025 and expects to simplify it during 2026.
- The half-year rule suspension changes first-year CCA on any equipment bought since 2024.
Frequently Asked Questions on Art Gallery Taxes in Canada
Frequently Asked Questions
FAQ
What is the tax treatment of advance payments in art gallery accounting?+
An amount received before the sale completes is included in income under paragraph 12(1)(a), with a reserve available under 20(1)(m) for goods not yet delivered. Advances you pay an artist against future sales are a receivable until earned. Regulation 105 has nothing to do with this; it is a withholding rule for non-residents.
How does Income Tax Act section 9 affect art gallery income reporting?+
Section 9 brings the profit from your business into income. For a gallery the practical effect is that the profit is measured on the right base: the commission where you act as agent, and the full sale price less cost where you own the work.
What inventory valuation methods are allowed?+
Under subsection 10(1) and Regulation 1801, the lower of cost and fair market value, or fair market value throughout by election, applied consistently. Section 12 is not the valuation provision.
When is GST/HST registration mandatory for art galleries in Canada?+
Once taxable supplies exceed $30,000 over four consecutive calendar quarters, or in a single calendar quarter, which ends small supplier status immediately. Commission income counts toward the threshold, as do sales of works you own.
What is the non-resident withholding tax rate on payments to foreign artists?+
15% under Regulation 105 on fees for services rendered in Canada, reported on a T4A-NR. Royalties and similar passive amounts fall under Part XIII at 25%, reduced by treaty, and are reported on an NR4. The two are different regimes with different slips.
By when must incorporated galleries file their T2 corporate tax return?+
Six months after fiscal year-end, with the balance due two months after year-end or three for an eligible CCPC. Late filing costs 5% plus 1% per complete month under 162(1).
How long should art galleries keep business records?+
Six years from the end of the taxation year they relate to, under subsection 230(4). Consignment agreements and artist statements belong in that set, since they prove the agency treatment.
What is the maximum deductible limit for meals and entertainment expenses for galleries?+
50% under section 67.1. Openings and client dinners generally fall within the limit. Food provided at a fundraising event for a registered charity is one of the narrow exceptions.
What key documents support proper reporting of consignment sales?+
The signed consignment agreement, the artist statement for each sale, and the payment record clearing the artist’s balance. Together they show the gallery acted as agent and reported only the commission.
How do agency election rules under the Excise Tax Act affect GST/HST reporting?+
Where you sell for an unregistered artist, section 177(1) generally deems the supply to be yours, so you charge and remit tax on the full price. The joint election under 177(1.1) lets the agent account for the tax. Section 165 imposes the tax and contains no election.
Can a gallery claim capital cost allowance on artwork?+
On art held and displayed to earn income, yes, where it cost $200 or more and was created by an individual who was Canadian at the time. Regulation 1102(1)(e) carves those works out of the general exclusion, and they go in Class 8 at 20%. Stock held for sale is inventory, not depreciable.
Do I charge GST/HST when I ship a painting to a buyer abroad?+
No. Exports are zero-rated under Schedule VI, Part V, provided you keep evidence the work left Canada. You still claim input tax credits on the related costs.
Additional Important Tax Points for Art Galleries in Canada
At a Glance
- Zero-rated exports: no tax charged, credits still claimable, with export evidence retained.
- Agency supply rules: section 177, not 165, governs sales made for artists.
- T4A-NR filing: by the last day of February for Regulation 105 amounts; NR4 by 31 March for Part XIII.
- Cultural property: certification exempts the capital gain and lifts the limit to 100% of net income.
- Donation documents: certificate, receipt and appraisal, kept together.
- Public Lending Right: income of the creator, not the gallery.
- Immediate expensing: DIEP has expired; the half-year rule suspension is what applies now.
- Compilation engagements: prepared under CSRS 4200, which provide no assurance.
- Art fairs: booth, freight and travel deductible, meals at 50%.
- Payroll: source deductions on wages and commissions, remitted by the 15th of the following month.
- Electronic filing: required for the T2, with a $1,000 penalty under 162(7.2).
- Audit triggers: gross consignment revenue, mixed artist funds, missing agreements.
- Artist advances: tracked per artist and cleared against completed sales.
- Import duties: part of inventory cost; GST paid at the border is recoverable as an input tax credit.
- Grants: operating grants are income under 12(1)(x); capital grants reduce the cost of the property.
Who This Is For / Not For
Fit Check
- For: Incorporated commercial galleries, dealers, artist-run spaces and online galleries handling consignment, owned stock and foreign artists.
- Not For: Registered charities and public museums, which file T3010 and operate under a different regime, and individual artists filing their own returns.
People Also Ask
Quick Answers
Is the full price of a consigned sale my revenue?+
No. As agent you report only the commission. On a $10,000 sale at 30%, revenue is $3,000 and the artist’s $7,000 is a liability until paid.
Which slip do I file for a foreign artist’s appearance fee?+
A T4A-NR, after withholding 15% under Regulation 105 and remitting by the 15th of the following month. NR4 is for Part XIII amounts such as royalties.
Can I deduct the cost of art I buy for the gallery?+
Not on purchase. Art bought for resale is inventory and reaches the return through cost of goods sold when it sells. Art held to display may instead be depreciable at 20% where the Canadian-artist conditions are met.
Do I charge GST/HST on my commission?+
Yes, commission is a taxable supply of services. Where the artist is not registered, section 177 may also make you responsible for tax on the sale itself.
When can I write down unsold inventory?+
When fair market value is below cost at year-end, supported by comparable sales, dealer offers or condition reports. A view that a work is hard to sell is not evidence of value.
Glossary of Key Terms
Plain-English Definitions
- Consignment: holding an artist’s work for sale while title stays with the artist.
- Agent against principal: whether you sell for someone else or on your own account.
- Commission income: your fee on an agency sale, and the only part that is your revenue.
- Net realizable value: expected selling price less costs to sell.
- Regulation 105: the 15% withholding on services rendered in Canada by non-residents.
- Part XIII: the 25% withholding on royalties and similar passive amounts.
- Certified cultural property: a work certified by CCPERB, whose donation is exempt from capital gains tax.
- Section 177 election: the GST/HST election letting an agent account for tax on a principal’s supply.
This quick self-check shows where your gallery’s records most likely need attention. Please answer the five questions below.
Gallery Tax Check
Five quick questions on your business. No fee shown.
Points to raise with us:
This is a general prompt, not tax or legal advice or a quote. Your position depends on your full facts. For a real review, please book a free consultation.
Everything in a gallery’s return follows from one question: did you sell as agent or as principal. As agent, your revenue is the commission and the artist’s share is a liability, so a $10,000 sale at 30% puts $3,000 through income, not $10,000. As principal, the work is inventory under section 10, deducted through cost of goods sold when it sells, and written down only where you can evidence that market value has fallen. The same question decides GST/HST, where the agent rules live in section 177 rather than the charging provision at 165, and where selling for an unregistered artist can make the gallery responsible for tax on the whole sale. Foreign artists bring the third distinction: services performed in Canada mean 15% under Regulation 105 and a T4A-NR, while royalties mean 25% under Part XIII and an NR4, and a payer who fails to withhold owes the tax personally. Get those three classifications right and the bookkeeping is ordinary; get them wrong and every number on the return is wrong together.
What is current as at 25 September 2026: Bill C-15 received Royal Assent on 26 March 2026 and suspends the half-year rule for eligible property acquired after 31 December 2024 and available for use before 2034, which doubles first-year CCA on framing equipment, display systems and fixtures. The designated immediate expensing measure of up to $1.5 million ended for property available for use after 2023 and does not apply to purchases now. Classes 44, 46 and 50 retain a 100% first-year deduction. CRA consulted on the Regulation 105 waiver process in 2025 and expects to simplify it during 2026; the withholding rate itself remains 15%. The Voluntary Disclosures Program was revised effective 1 October 2025. Unchanged for 2026: agent and principal treatment under section 9; inventory valuation under 10(1) and Regulation 1801; the section 177 agent rules and the 177(1.1) election; zero-rated exports under Schedule VI, Part V; Part XIII at 25% with NR4 reporting; cultural property certification with the 39(1)(a)(i.1) exemption and the 100% income limit; Class 8 treatment of qualifying Canadian artwork under Regulation 1102(1)(e); the 50% meals limit in 67.1; the T2 six-month deadline with the 162(1) penalty; and six-year retention under 230(4).
Art Gallery Accounting: How Gondaliya CPA Supports You
Additional Tax Points and Next Steps
Next Steps
Consignment revenue, artist balances, or a foreign artist to pay before the opening?
For a flat annual fee stated before the work starts, we separate agency from principal sales so your revenue is stated correctly, reconcile every artist balance as a liability rather than a mystery, and value owned stock with a write-down file that holds up. We handle the section 177 position for unregistered artists, calculate and remit Regulation 105 withholding with the T4A-NR filed on time, advise on certified cultural property donations, and prepare the T2 and GST/HST returns that follow.
Next Steps
Book a free consultation with Gondaliya CPA. Bring your last filed return, a sample consignment agreement, and a list of artists with outstanding balances. Those three settle the agency treatment, the GST/HST position and the artist liability in one sitting. You’ll get a flat fee before any work begins. We serve Toronto and the rest of Ontario, and work remotely across Canada.
Published: · Last updated:
Editorial policy: Rates, provisions, slips and deadlines are verified against the Income Tax Act, the Excise Tax Act, their Regulations and CRA publications before publication, and updated when the rules change.
Disclaimer: This article is educational information only and is not tax, legal, or financial advice. Agency treatment, inventory valuation and withholding obligations depend on your specific facts and agreements. Please speak with a CPA before acting.
Sharad Gondaliya is a CPA Canada & CPA USA with 15 Years+ experience of Accounting, Tax, Payroll of Corporate Small Businesses as Tax Accountant. He is fully certified CPA Ontario and CPA USA and is well known among corporate small businesses for tax planning, efficient tax solutions, and affordable CPA services. Sharad is the Principal (Director) of Gondaliya CPA – Affordable CPA Firm in Canada. Licenses: CPA Ontario: 61040184 | CPA USA (MT): PAC-CPAP-LIC-033176 | CPA USA (WA): 57629 | CPA Firm License: 61330051 View Full Author Bio