CPP and EI Maximum Contributions for 2027 (What's Announced So Far)
As of this page's publication date, the 2027 CPP and EI maximum contribution figures have not been announced. The CRA has not yet...
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
Notice to Reader / Compilation Engagements Explained
Notice to Reader is the name most Canadian owner-managers still use for what the profession now calls a compilation engagement, pe...
Read →Goodwill Impairment Testing in Canada: ASPE vs IFRS
Goodwill impairment testing checks whether goodwill recorded on a company's balance sheet — almost always created by a past acquis...
Read →Controller vs CFO: Where Oversight Ends and Strategy Begins
A controller confirms the numbers are right; a CFO decides what to do about them. That is the handoff point between the two roles....
Read →Bookkeeper vs Controller: What Each Role Actually Owns
A bookkeeper records what happened; a controller verifies it, closes the books, and signs off that the numbers are right and compl...
Read →BC PST on Professional Services (Oct 1, 2026): What Changes
Effective October 1, 2026, BC PST expands to cover architectural, engineering, and geoscience services, along with security servic...
Read →Is Voluntary GST/HST Registration Worth It in Canada?
Voluntary GST/HST registration — registering before you're forced to at $30,000 — is worth it when you have real GST/HST-bearing c...
Read →Source Deductions: An Employer's Guide to Withholding and Remitting
An employer's source deductions obligation is to withhold CPP, CPP2, Employment Insurance premiums, and income tax from every empl...
Read →What Happens If You Don't Register for GST/HST in Canada
If your worldwide taxable revenue crosses $30,000 and you keep operating without registering for GST/HST, the CRA can register you...
Read →GST/HST Registration for Non-Resident Businesses in Canada
A non-resident or foreign business selling into Canada registers for GST/HST through one of two paths: the standard route — the sa...
Read →CPP2 Explained: The Second Additional CPP Contribution for 2026
CPP2 is the second additional Canada Pension Plan contribution — a separate 4.00% deduction that applies only to earnings above th...
Read →Ontario Small Business Tax Rate 2026: 12.2% to 11.2%
Ontario's small business tax rate is 12.2% combined through June 30, 2026, dropping to 11.2% combined on or after July 1, 2026, on...
Read →CPP and EI Maximum Contributions 2026: The Full Numbers
For 2026, the maximum employee CPP contribution is $4,230.45, the maximum CPP2 contribution is $416.00, and the maximum employee E...
Read →What's Taxable Under BC PST? Full 2026 Checklist
BC PST applies to a defined list of goods and services, not everything sold in the province. This page is a scannable checklist —...
Read →BC PST vs. GST: The Difference and Why It Matters
BC charges two separate sales taxes — 7% PST and 5% GST — instead of one combined HST because BC tried harmonization and undid it....
Read →BC PST Rate 2026: How Much Is PST in British Columbia?
BC PST is 7% in 2026. That is the flat, standard rate charged on most taxable goods and certain taxable services sold or leased in...
Read →WSIB for Ontario Employers: Registration & Premiums 2026
Most Ontario employers must register with the Workplace Safety and Insurance Board (WSIB) within 10 calendar days of hiring their...
Read →Federal vs Provincial Incorporation in Canada (2026)
Every Canadian founder incorporating a business faces the same first decision, regardless of province: incorporate federally under...
Read →GST/HST Credit Payment Dates: 2026 Schedule & Eligibility
The GST/HST credit pays eligible individuals and families on a quarterly schedule, but as of July 2026 it carries a new name: the...
Read →GST/HST Credit Amounts: How Much You Get & Income Limits
The GST/HST credit — renamed the Canada Groceries and Essentials Benefit (CGEB) as of July 2026 — is a tax-free quarterly payment...
Read →Corporate Tax Deadlines in Canada: The Full 2026 Calendar
A Canadian corporation's tax deadlines are not fixed calendar dates — they run on the corporation's own fiscal year-end. The T2 re...
Read →Review Engagement vs Audit: What's the Difference in Canada?
A review engagement and an audit both produce a practitioner's report on a set of financial statements, but they answer a differen...
Read →Corporate Tax Rates by Province 2026: AB, BC & Ontario
Corporate tax rates vary by province in Canada, and among the three provinces RN Canada verifies for 2026 — Alberta, British Colum...
Read →Small Business Tax Rate BC 2026: 11% Combined
BC's small business tax rate is 11% combined in 2026 — a 2% BC provincial rate plus the 9% federal small-business rate — on the fi...
Read →Alberta Small Business Tax Rate 2026: 11% Combined
Alberta's small-business tax rate is 11% combined in 2026 — a 2% Alberta provincial rate plus the 9% federal small-business rate —...
Read →Trucking Company Accounting in Canada (2026 Guide)
Trucking accounting carries obligations most small businesses never encounter: per-diem meal rules for drivers away from home, fue...
Read →Transfer Pricing Documentation Canada: What CRA Expects
Contemporaneous transfer-pricing documentation is the written record, prepared as the transactions happen rather than after the fa...
Read →Restaurant Tax Guide Canada (2026): GST, Tips & Deductions
Restaurants sit at an intersection of tax rules most small businesses don't face: prepared food is taxed differently from grocerie...
Read →Restaurant Bookkeeping in Canada: The 2026 Guide
Restaurant bookkeeping differs from generic small-business bookkeeping in five concrete ways: tips flow through payroll under spec...
Read →Professional Corporation Accounting in Canada (2026)
A professional corporation (PC) lets a member of a regulated profession — physician, dentist, lawyer, accountant, engineer, and ot...
Read →Internal Audit Services Explained: What They Cover
Internal audit is an independent, objective function that evaluates whether an organization's own risk management, control and gov...
Read →Holdbacks and Percentage-of-Completion in Construction
Holdbacks and percentage-of-completion are the two mechanics most responsible for why a construction company's books don't behave...
Read →Healthcare Clinic Accounting in Canada (2026 Guide)
Clinic accounting departs from ordinary small-business accounting in ways that are easy to underestimate: incorporation eligibilit...
Read →Construction Bookkeeping: A Month-End Guide for Contractors
Construction bookkeeping is the month-end operational routine that keeps job costing, billing and WIP schedules accurate — chart o...
Read →Construction Accounting in Canada: The Complete Guide
Construction accounting tracks revenue and cost by contract instead of by calendar month, because a construction business's real u...
Read →Canada Sustainability Reporting: A Guide for Business
Sustainability reporting in Canada is moving from voluntary statements toward structured disclosure against recognised standards,...
Read →The Arm's-Length Principle Explained (Transfer Pricing)
The arm's-length principle is the rule at the centre of transfer pricing: a transaction between related parties must be priced as...
Read →When to Hire a Controller: The Concrete Triggers
A business has outgrown its bookkeeper when the bookkeeping is no longer the bottleneck — trust in the numbers is. That happens at...
Read →Valuation for Financial Reporting in Canada: A Practical Guide
Valuation for financial reporting is the fair-value work that sits behind specific figures in a set of financial statements — not...
Read →Purchase Price Allocation in Canada: How PPA Works
A purchase price allocation (PPA) takes the price paid in a business acquisition and allocates it across the fair value of the ide...
Read →How to Register for BC PST (2026): Step-by-Step Guide
BC's Provincial Sales Tax (PST) is 7% on most taxable goods and a growing list of services (12% combined with the 5% federal GST)....
Read →Do Holding Companies Pay Tax on Cash and Dividends? (2026)
Yes and no. A holding company does not pay tax on a dividend it receives from a connected operating company — that dividend is gen...
Read →Canada Payroll & Sales Tax Rates 2026: The Complete Table
Looking for Canadian tax brackets 2026? The corporate tax rates table further down this page has the 2026 small-business and gener...
Read →BC PST Filing and Remittance (2026): Deadlines, Returns & Penalties
BC's PST is a 7% provincial sales tax, and registering for it is only the starting point — the ongoing obligation is filing accura...
Read →Ontario Employer Health Tax (EHT) Guide 2026: Rates & Rules
Ontario employers pay the Employer Health Tax (EHT) on their Ontario payroll once it exceeds an exemption threshold: eligible empl...
Read →Ontario Corporate Tax Guide 2026: Rates & the July 1 SBD Change
An Ontario corporation pays a combined federal-plus-provincial corporate income tax rate of 12.2% on the first $500,000 of active...
Read →How to Incorporate a Business in Ontario (2026 Guide)
Here is how to incorporate a business in Ontario, step by step: Decide between provincial (Ontario) or federal incorporation. Cho...
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 →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 →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 →The Small Business Deduction Limit Explained (2026)
Small business deduction Canada, 2026 figures: the SBD reduces federal corporate tax on active business income up to the $500,000...
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 →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 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 →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 →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 →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 →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 →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 →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 →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 →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 →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 →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 →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 →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 →Alberta Corporate Tax Guide (2026): Rates, AT1 & Filing
Alberta corporations pay one of the lowest corporate tax burdens in Canada: the Alberta small business tax rate is a combined 11%...
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 →Capital Gains Tax in Canada: How It Works (2026 Guide)
The capital gains tax rate in Canada is not a flat rate: 50% of a gain is included in your income and taxed at your marginal tax r...
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...
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 →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 →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 →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 →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 →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 →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 →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 →Editorial & Fact-Checking Standards
RN Canada publishes guides on Canadian corporate tax, payroll, sales tax and accounting because business owners in Alberta and Bri...
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