Blog

Servers and switches are written off in full, the half-year rule does not apply, and NETFILE is for individuals. What Canadian cloud and hosting providers can actually deduct, with the Bill C-15 first-year rules set out in full.

The scheduled CPP cut would make salary cheaper in 2027, while Ontario’s lower dividend tax credit makes non-eligible dividends cost more. We run the numbers per $100,000 for an Ontario owner-manager and set out a December 2026 checklist.

Sleep clinic tax deductions in Canada for 2026: why MedSleep Inc. v. The King is a GST/HST exempt-supply ruling on fee sharing rather than a capital-versus-current case, why the half-year rule does not apply to equipment available for use through 2027, why payroll is remitted on the 15th rather than within three working days, where a sleep room fit-out sits in Class 13, why diagnostic monitors are Class 8 and not Class 43, and why a clinic that also sells or rents therapy devices can recover input tax credits it had assumed were lost.

Data analytics company tax credits in Canada for 2026: why the SR&ED expenditure limit is $6 million rather than $3 million following Bill C-15’s Royal Assent on 26 March 2026, why eligible Canadian public corporations now reach the 35% refundable rate, why capital expenditures are claimable again for property acquired after 15 December 2024, why the prescribed proxy amount is 55% rather than 65%, why cloud costs belong to the traditional method and not the proxy method, and why the reporting deadline in subsection 37(11) cannot be extended by anything.

The enhanced SR&ED limit is $6 million, not $3 million. Cloud and CAD subscriptions are not eligible expenditures. Capital came back for property acquired after 15 December 2024, while equipment leases did not. And the 18-month deadline cannot be extended by anyone.

Payroll is not remitted within seven days, a non-resident contractor gets a T4A-NR rather than an NR4, and the $30,000 small supplier test measures your own sales. What a Canadian no-code development agency actually owes, and the personal services business question to ask first.

Cybersecurity company tax deductions in Canada for 2026: why the bonus payment deadline is 180 days after the taxation year-end under subsection 78(4) rather than 31 December, why purchased application software is Class 12 at 100% rather than a slow write-off, why a licence resold to a client still carries a full input tax credit under subsection 169(1), how subsection 18(9) apportions multi-year cloud commitments, why an incorporated firm cannot claim a home office deduction, and why Regulation 105 withholding is the payer’s liability.

Family business succession in Canada for 2026: why the rule on a sale to a child’s corporation is section 84.1 rather than 84(1) or 84(2), what the intergenerational transfer exceptions in 84.1(2.31) and 84.1(2.32) actually require and why they turn on control rather than reinvestment, why the QSBC asset test is 90% at sale and more than 50% across 24 months, why an estate freeze runs on section 86 rather than section 73, and why a redemption produces a deemed dividend under 84(3) against which no exemption applies.