CRA Problems
Behind on GST/HST returns? The order to file them, how late penalties work per period, the 4-year input tax credit limit, and why nil returns still count.
City Guides
Edmonton small business tax essentials: 5% GST, 11% small business rate, AT1, WCB and payroll, the gaps that open as companies grow, and how to catch up.
City Guides
Vancouver businesses file 5% GST with the CRA and 7% PST with BC, pay an 11% small business rate and BC EHT. What's due and how to catch up.
City Guides
Calgary businesses charge only 5% GST, but Alberta corporations may also file an AT1 return with Alberta TRA. Rates, deadlines and how to catch up missed years.
City Guides
Toronto small business tax rules: 13% HST, Ontario's 3.2% small business rate, EHT, the Ontario annual return, and how to catch up missed years.
CRA Problems
The practical way to replace a CRA arbitrary assessment: file the real return, when to also file a notice of objection, the 90-day clock, and collections.
CRA Problems
Missed the deadline in a CRA demand to file letter? What the CRA can do next (arbitrary assessment, penalties, prosecution) and the steps to take this week.
CRA Problems
How the CRA's updated VDP works for small businesses behind on filings: general vs partial relief, the five conditions, form RC199, and when it's too late.
CRA Problems
How CRA calculates late filing penalties on T2, T1 and GST/HST returns, the repeat-offender rule, daily interest, and worked examples for small businesses.
Cost & What-If
What makes catch-up bookkeeping cost more or less in Canada: years behind, transaction volume, accounts, GST/HST and payroll. Plus how flat-rate quotes work.