Resources
Small business resources.
Straight answers to questions small business owners often ask: when to register for GST/HST, who counts as an employee, how to pay yourself from a corporation, and what the business can pay for. Each one explains how the rules generally work and cites the government pages it rests on.
Articles
GST/HST
When Does a Small Business Have to Register for GST/HST?
The small supplier threshold, the two ways it is tested, when to start charging GST/HST, and what happens if you register late.
Updated
Payroll
Is My Worker an Employee or a Subcontractor?
How CRA tells an employee from a self-employed worker, why the label on a contract does not decide it, and what each answer means for payroll.
Updated
Corporate tax
Salary or Dividends: How Do Corporation Owners Pay Themselves?
How salary and dividends differ for the owner of a small corporation: corporate and personal tax, CPP, RRSP room, EI and the paperwork.
Updated
Corporate tax
Can My Corporation Pay for My Lunch?
When a meal is a business expense, why only half of it counts, the exceptions to that rule, and what happens when a corporation pays for a personal one.
Updated
Rather talk it through?
These guides explain the rules. Applying them to your business is what we do every month: bookkeeping, payroll, GST/HST and corporate tax, with one team.
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