The Underused Housing Tax (UHT): What Changed
The headline is simple: the Underused Housing Tax (UHT) is eliminated for the 2025 and later calendar years — there is no UHT paya...
Read →Resources
Resources
Evergreen, plain-language guides to Canadian corporate tax, payroll, incorporation and fractional CFO work — written by the partners at RN Canada.
Guides
Alberta Business Grants & R&D Incentives
Alberta supports business research and development through both a refundable tax credit and a provincial innovation funder. The he...
Read →Business Succession & Exit Planning in Canada
A business exit is rarely a single transaction — it is the result of timing, structure and tax decisions made years in advance. Wh...
Read →Contractor vs Employee: How the CRA Decides (2026)
The Canada Revenue Agency (CRA) decides whether a worker is an employee or self-employed by examining the total working relationsh...
Read →Cryptocurrency & Digital-Asset Tax in Canada
The Canada Revenue Agency (CRA) treats cryptocurrency as a commodity, not as legal tender. That single classification drives the w...
Read →Home-Office Deductions in Canada: 2026 Guide
For the 2023 tax year and later, the temporary flat-rate method is gone — it applied only to 2020, 2021 and 2022. Employees who wo...
Read →Nonprofit & Charity Compliance in Canada
Nonprofit and charity compliance in Canada starts with one distinction: a registered charity is registered with the Canada Revenue...
Read →Real-Estate Investor Tax in Canada: 2026 Guide
A Canadian real-estate investor is taxed on net rental income — gross rent minus deductible expenses — and on the capital gain whe...
Read →The Small Business Deduction Limit Explained (2026)
The small business deduction (SBD) reduces federal corporate tax on active business income up to the $500,000 business limit — and...
Read →SR&ED Tax Credit in Canada: A Practical Guide
The Scientific Research and Experimental Development (SR&ED) program is the largest single source of federal support for resea...
Read →Transfer Pricing in Canada: A Primer (2026)
Transfer pricing governs how transactions between related, non-arm's-length parties across borders are priced for Canadian tax. Se...
Read →GST/HST Registration in Canada: 2026 Step-by-Step Guide
To register for GST/HST in Canada, go online to the CRA's Business Registration Online (BRO), where you get a nine-digit business...
Read →Editorial & Fact-Checking Standards
RN Canada publishes guides on Canadian corporate tax, payroll, sales tax and accounting because business owners in Alberta and Bri...
Read →T2 Corporate Tax Return: A Complete 2026 Guide
The T2 is the federal corporate income tax return that every resident corporation in Canada must file each fiscal year, even with...
Read →Sole Proprietor vs Incorporation in Alberta (2026 Guide)
For most Alberta founders the choice comes down to a trade-off: a sole proprietorship is cheaper, simpler and taxed on your person...
Read →Small Business Tax Deductions in Canada: 2026 Guide
A Canadian small business can deduct any reasonable expense incurred to earn business income. In practice that means salaries, ren...
Read →10 Signs You Need a Fractional CFO (2026 Checklist)
You are likely ready for a fractional CFO when financial decisions start carrying real risk and your current support can no longer...
Read →Professional Corporation in Alberta (2026): Rules & Tax
A professional corporation (PC) is a corporation that a regulated professional — a doctor, dentist, lawyer, accountant, engineer a...
Read →How to Incorporate a Business in BC (2026 Step-by-Step Guide)
Incorporating a business in British Columbia involves five core steps: approve your company name through BC Registries, prepare yo...
Read →Holding Company in Alberta (2026): What, When & Why
A holding company (a "holdco") is an Alberta corporation that owns the shares of your operating company and holds surplu...
Read →Startup Finance in Canada: The First-12-Months Guide
The fastest way to set up a Canadian startup's finances is to follow them in order: incorporate, open a corporate bank account and...
Read →Alberta Payroll Guide: CPP, EI & Employer Costs (2026)
Running payroll in Alberta means remitting federal statutory deductions only — there is no provincial payroll tax and no employer...
Read →Alberta vs BC Business Tax: Side-by-Side Guide (2026)
For 2026, Alberta is the lower-cost province to run a business on almost every tax dimension. Alberta has no PST and no provincial...
Read →BC Corporate Tax Guide 2026: Rates, PST & GST Explained
A British Columbia corporation pays a combined corporate income tax rate of about 11% on the first $500,000 of active business inc...
Read →BC Employer Health Tax (EHT) Guide 2026: Rates & Examples
As of the 2026 tax year, the British Columbia Employer Health Tax (EHT) works on a three-tier structure based on your total B.C. r...
Read →CFO vs Controller vs Bookkeeper: Roles, Cost & Fit
A bookkeeper, a controller, and a CFO sit on a ladder of financial responsibility: the bookkeeper records daily transactions, the...
Read →GST, HST & PST in Canada: 2026 Small Business Guide
In Canada, you must register for GST/HST once your business's worldwide taxable revenue passes $30,000 over four consecutive calen...
Read →Immigrant Entrepreneur Finance in Canada: A Founder's Guide
If you are a newcomer planning to start a company in Canada, the core finance setup is straightforward: you can incorporate federa...
Read →How to Incorporate a Business in Alberta (2026 Step-by-Step)
Incorporating a business in Alberta involves five core steps: choose between federal and provincial incorporation, run a NUANS nam...
Read →Salary vs Dividends in Canada (2026): Owner-Manager Guide
For an owner-manager of a Canadian-controlled private corporation, neither salary nor dividends is universally better — the right...
Read →Alberta Corporate Tax Guide (2026): Rates, AT1 & Filing
Alberta corporations pay one of the lowest corporate tax burdens in Canada: a combined 11% on the first $500,000 of active busines...
Read →What Is a Fractional CFO? The Definitive 2026 Guide
A fractional CFO is an experienced Chief Financial Officer who works for your company part-time — on an ongoing retainer or per pr...
Read →BC PST Explained (2026): Rate, What's Taxable, and How to File
British Columbia's Provincial Sales Tax (PST) is a 7% retail sales tax charged on most taxable goods and certain taxable services...
Read →Business Valuation Basics: How Companies Are Valued (2026)
Most private businesses are valued using one of three approaches: the income approach (a multiple of earnings such as EBITDA or SD...
Read →Capital Gains Tax in Canada: How It Works (2026 Guide)
In Canada, a capital gain is taxed by including 50% of the gain in your income and taxing that half at your marginal tax rate — th...
Read →Cash Flow Management for Small Business: A 13-Week Forecast Guide
Cash flow management is the practice of tracking, forecasting, and controlling the cash moving in and out of your business so you...
Read →Corporate Tax Instalments in Canada: 2026 Guide
A Canadian corporation must pay tax by instalments when its total taxes payable — federal plus provincial — were more than $3,000...
Read →CPP, CPP2 & EI Explained: 2026 Payroll Deductions Guide
For the 2026 tax year, an employee's three statutory payroll deductions are CPP at 5.95% on earnings between the $3,500 basic exem...
Read →How Much Does a Fractional CFO Cost in Canada? (2026)
A fractional CFO in Canada typically costs about $3,000 to $12,000+ per month on an ongoing retainer, or roughly $150 to $400+ per...
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