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A practical T1134 example showing how a Canadian corporation reports a controlled foreign affiliate earning FAPI, foreign accrual tax and dividends.

Learn how to prepare Form T1134 through a worked example involving a Canadian individual who owns a U.S. operating company, including ACB, loans, revenue and FAPI.

Learn how Canada's new Foreign Accrual Business Income (FABI) rules affect CCPCs with foreign affiliates, including FAPI, RTF elections, FABI surplus and the new section 93.4 rules.

Learn when physician services are GST/HST exempt or taxable in Canada, and when doctors and medical practices may need to register for GST/HST.

Learn how Canada’s principal residence exemption works, including qualifying properties, multiple homes, cottages, the plus-one rule and property flipping.

Learn when a foreign affiliate’s active business income can become FAPI under Canada’s foreign affiliate rules, including services and related-party sales.

Learn how Canada’s FAPI rules apply to foreign affiliates, including controlled foreign affiliates, investment business income and the foreign accrual tax deduction.

Learn about Canada’s departure tax, including deemed dispositions, excluded assets, Forms T1161 and T1243, and tax obligations when leaving Canada.

Learn how Canadian tax residency is determined, including CRA residential ties, the 183 day deemed resident rule, and tax treaty tiebreaker rules.

Leasing or financing a vehicle through your corporation can have different tax results. This article explains the key rules, deduction limits, and personal use issues.

Salary and dividends each have advantages depending on your personal and corporate goals. This article explores practical planning factors, including cash flow, retirement savings, benefits, and tax efficiency.

Should you pay yourself salary or dividends? This article explains the key tax differences, including CPP, RRSP room, payroll obligations, and long term planning considerations.

Buying a new home in Ontario? Learn how the GST/HST new housing rebate works, who may qualify and how much relief may be available.

Use this Canadian personal tax checklist to review common deductions, credits and filing items before preparing your 2025 tax return.

Not every expense is deductible. This article explains common tax deductions for physicians and the expenses that require extra care.

Learn the tax basics of a Medicine Professional Corporation in Ontario, including incorporation, salary vs dividends and tax deferral planning.

Expanding into Canada? Compare Canadian branch vs subsidiary tax issues, including corporate tax, withholding tax, branch tax and audit exposure.

Learn how Regulation 102 and 105 withholding applies to non-resident employees and service providers working in Canada, including waivers.

Learn when a foreign company may be carrying on business in Canada, how permanent establishment rules apply and when tax filings may be required.

Non-resident earning Canadian rental income? Learn how Section 216 returns, NR6 forms and Part XIII withholding tax rules work in Canada.