Tax planning for Canadian online course creators in 2026: prepaid revenue under 12(1)(a) with the 20(1)(m) reserve, CCA classes for cameras and software, the two alternative home office tests in 18(12), why TOSI catches family dividends in a services business, GST/HST registration and export zero-rating, platform supplier rules, and why Regulation 105 does not reach an editor working abroad.

Customs broker tax in Canada for 2026: why the T2 is due at six months rather than 60 days and the balance of tax falls at two or three, why GST/HST is reported on a GST/HST return and never on the T2, why Regulation 402 allocates income on two factors with no property factor, why an unrecovered client advance is not a bad debt under 20(1)(p)(i), and why the Division III import credit belongs to the importer rather than the broker who advanced it.

Compilation engagements for Canadian holding companies under CSRS 4200: what the basis of accounting note must say, the ASPE 1591 policy choice between consolidation, cost and equity, quoted portfolios at fair value under 3856, why CRA wants GIFI rather than a compilation report, the one-year shareholder loan window under 15(2.6), and the Form T2054 capital dividend election.

Courier tax deductions in Canada for 2026: the automobile definition and the cargo van exceptions that remove the caps, the $39,000 ceiling and the $1,100 and $350 limits, the suspended half-year rule, logbooks, fuel surcharges, driver classification, bad debts and GST/HST.

Venture capital tax planning Canada requires clear strategies to help venture capital firms and funds meet tax compliance efficiently, and Gondaliya CPA specializes in guiding clients through complex regulations including the Small Business Venture Capital Tax Credit.

Portfolio manager tax Canada requires careful handling of GST/HST registration, management fees, and CRA compliance, including invoicing and payroll remittance. Gondaliya CPA supports portfolio managers with input tax credits, fee rebates, and performance fee timing to ensure accurate tax filing.

Limousine company tax deductions Canada cover vital expenses such as limousine fuel expenses, insurance costs, and maintenance fees. Gondaliya CPA offers expert guidance on claiming vehicle depreciation, parking expenses, and driver wages to optimize your limousine business tax deductions while complying with CRA rules.

First year corporate taxes Canada require accurate filing of the T2 return, understanding corporate tax deadlines, and managing instalments to avoid penalties from the CRA. Gondaliya CPA helps new corporations with GST/HST registration, payroll accounts, record keeping, and first year tax obligations.

Last-mile delivery tax planning in Canada for 2026: the 179-day accrued pay rule in subsection 78(4), the automobile definition that takes cargo vans outside the $39,000 ceiling, the suspended half-year rule, remitting bands, driver classification, instalment due dates, the shared small business limit and input tax credits on subcontractor invoices.