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How a Canadian corporation changes its fiscal year-end: written CRA concurrence under 249(1), business reasons accepted and refused, the fifty-three week limit and short transitional years, deemed year-ends on acquisition of control and amalgamation, and the effects on T2 filings, CCA and instalments.
Dual citizenship tax filing in Canada: residency-based against citizenship-based taxation, Article IV tie-breakers, Form T1135, FBAR and Form 8938, the exclusion against the foreign tax credit, TFSA, RESP and PFIC treatment, departure tax and the exit tax on renunciation.
Every filing a non-resident-owned Canadian corporation must make in a year, with exact due dates for a December 31 year-end. Prepared by a CPA.
How international students in Canada report self-employment income: residency against residential ties and the 183 day count, the T1 with Form T2125, the June 15 and April 30 deadlines, CPP on net earnings, GST/HST, deductible expenses, tuition credits, and catching up on missed years.
Canadian payroll obligations for foreign employers with staff here: Business Number and payroll account registration, income tax, CPP and EI deductions, remitter types and T4 slips, non-resident employer certification and Regulation 102 waivers, provincial health taxes, Quebec’s separate regime, and director liability.
How Canadian snowbirds report rental income while wintering abroad: residential ties and factual residence, Part XIII withholding on gross rent, the section 216 election and its March 31 deadline, Form T776 and NR6, NR4 slips, deductible expenses, and the US filing points.
How Canadian tax residency is decided for digital nomads: residential ties against the sojourning day count, factual resident versus deemed resident versus non-resident, worldwide income, T1135, foreign tax credits, GST/HST, and the departure return with deemed disposition.
The Wiebe Door test and Sagaz in plain words: control, tools, profit and loss, and integration, applied step by step to a hypothetical IT contractor.
The PSB tax rate in Ontario is 44.5% vs 11.2% for small business income from July 1, 2026. See how 44.5% is built, the 11.70% blend and worked examples.
