Canadian Small-Business Tax Guides & Resources
Quick answer: Everything on this site that is not a service page: guides, calculators, checklists, deadline calendars and the tax terms glossary, all free and none of it gated. If you are not sure where to start, the CRA deadline calendar answers the most common reason people arrive here.
Reviewed by EverStone CPA · August 2026
Plain-English answers from a CPA to the questions incorporated owners actually ask — 48+ guides, calculators and CRA deadlines, organized by topic. No sign-up, no catch. Everything here is written and reviewed by EverStone CPA in Abbotsford, BC.
Start with a topic hub
Six curated entry points. Each one lists the guides, calculators and service pages on that theme with a line explaining what each covers and when to read it, a faster route in than scanning the full library below.
Corporate Tax
T2 deadlines, instalments, the small business deduction and CRA correspondence, annotated.
HubGST/HST
Registration, filing periods, the quick method and input tax credits, in reading order.
HubContractors & Trades
Classification risk, subcontractor slips, equipment, vehicles and owner pay.
HubStarting a Business
Structure, incorporation, CRA accounts and the first year of filings, sequenced.
HubPayroll
Remittances, T4 slips, taxable benefits, paying family and paying yourself.
HubCorporate Year End
What to decide before the year closes, and everything that follows it.
Or start with your industry
Eight industry hubs. Each explains what is genuinely different about the accounting for that line of work — the filings, deductions and timing quirks that separate it from a generic small business, and then indexes the guides, calculators and service pages that cover it.
Construction & Trades
Holdbacks, T5018 slips, job costing, WCB clearances and equipment classes.
IndustryFarms & Agriculture
The cash method, inventory adjustments, quota and the intergenerational rollover.
IndustryTrucking & Logistics
Long-haul meal claims, cross-border GST, equipment financing and settlements.
IndustryRealtors, PRECs & Brokers
Commission timing, PREC share rules, GST on commission and instalments.
IndustryEcommerce & Online Sellers
Place of supply, marketplace rules, PST registrations and landed inventory cost.
IndustryIncorporated Professionals
Regulator share rules, associated corporations, passive income and compensation.
IndustryRestaurants & Hospitality
Tips and payroll, food cost, mixed sales tax and leasehold write-offs.
IndustryAgencies & Consulting
Retainer timing, pass-through costs, cross-border GST and contractor rosters.
Starting & Structuring Your Business
Whether to incorporate, how to set up, and how to structure for tax and protection.
Should I Incorporate?
Estimate the tax you could defer by incorporating your business in BC.
GuideSole Proprietor vs. Corporation
The honest comparison, and the point where incorporating starts to pay off.
ArticleIncorporate or Stay a Sole Proprietor in BC?
The BC breakeven and what actually changes when you incorporate.
ArticleJust Incorporated? Your Checklist
The accounts, filings and deadlines to set up right away.
ArticleChoosing Your Corporate Year-End
How to pick a fiscal year-end that helps your tax planning.
ArticleHolding Companies: When They Make Sense
When a holdco adds protection and deferral, and when it doesn’t.
ArticleHow to Dissolve a Corporation
Winding up cleanly without leaving CRA loose ends.
Corporate Tax (T2) & the CRA
Deadlines, instalments, the small-business rate, audits and staying onside with CRA.
2026 CRA Tax Deadlines
Every corporate and personal filing date, with a deadline tool.
ReferenceTax Glossary
40+ terms your accountant uses — SBD, CCA, TOSI, PSB, PST, EHT — in plain English.
ChecklistNew Corporation Setup Checklist
The 12 steps every new BC corporation should complete in its first 90 days. Printable.
PDF download15 Year-End Tax Moves
The pre-year-end checklist we run for owner-managed corporations. Free PDF.
ArticleT2 Deadlines & Late-Filing Penalties
When your T2 is due and what late filing actually costs.
ArticleCorporate Tax Instalments
Whether you owe instalments and how to size them.
ArticleSmall Business Deduction & the $50K Rule
How passive income can grind your small-business rate.
ArticleAssociated Corporations & the SBD
Sharing one $500K limit across related companies.
ArticleCapital Cost Allowance (CCA)
Depreciating equipment, vehicles and buildings for tax.
ArticlePersonal Services Business Risk
The PSB trap that can cost incorporated contractors dearly.
ArticleLifetime Capital Gains Exemption
Selling your shares up to ~$1M tax-free, if you qualify.
ArticleCRA Audit Triggers
What raises flags, and how to keep clean records.
ArticleCRA My Business Account Setup
Step-by-step access to your CRA business portal.
ArticleHow Long to Keep Records
CRA’s six-year rule and the exceptions.
ArticleVoluntary Disclosures Program
Fixing past returns before CRA finds them.
ArticleOut-of-Province CPA for Corporate Tax
Why your CPA doesn’t need to be in your province.
Paying Yourself
Salary, dividends, shareholder loans and getting money out of your corporation tax-efficiently.
Salary vs. Dividends Calculator
Model the two ways to pay yourself and compare the tax.
ArticleSalary vs Dividends 2026
CPP, RRSP room and integration for the 2026 year.
ArticleEligible vs Non-Eligible Dividends
Why the dividend type changes your personal tax bill.
ArticleLeave Cash In, or Pay It Out?
When to keep profit in the corp vs take it personally.
ArticleShareholder Loans
Taking money out without triggering a surprise tax bill.
ArticleCPP for Incorporated Owners
Whether to pay yourself salary and fund CPP.
ArticleTOSI: Dividends to Family
When paying family dividends works, and when it backfires.
GST/HST & Sales Tax
Registering, filing, the Quick Method, input tax credits and what’s taxable.
GST/HST Calculator
Add or strip sales tax for any province in one tap.
ArticleGST/HST Registration
When you must register and how to do it.
ArticleGST/HST Quick Method
Whether the Quick Method actually saves you money.
ArticleGST/HST Instalments
Instalment rules for annual filers.
ArticleInput Tax Credits (ITCs)
Claiming back the GST/HST you pay on expenses.
ArticleZero-Rated vs Exempt Supplies
The difference that decides whether you charge tax.
Payroll, Slips & Workers
Source deductions, remittances, T4/T5 slips and classifying your workers.
Payroll Remittances & RP Account
Withholding and remitting source deductions on time.
ArticleT4, T4A & T5 Slip Deadlines
Which slip to file, and the penalties for late ones.
ArticleT5018 Subcontractor Reporting
Construction’s subcontractor reporting requirement.
ArticleEmployee vs Contractor
CRA’s test for classifying your workers correctly.
Deductions & Expenses
The write-offs owners miss — home office, vehicle, meals and health costs.
Home-Office Expenses
What incorporated owners can actually claim.
ArticleVehicle & Mileage Deductions
Logbooks, per-km rates and business-use math.
ArticleMeals & Entertainment 50% Rule
What’s deductible, and the exceptions to the 50%.
ArticleCompany Car Taxable Benefit
The standby charge and when a company car costs more.
ArticleHealth Spending Accounts
Turning medical costs into a business deduction.
Bookkeeping, Advisory & Choosing a CPA
Clean books, year-end prep, fractional CFO help and what a CPA should cost.
7 Bookkeeping Mistakes
Common errors that cost owners money and time.
ArticleYear-End Tax Checklist
What to gather and decide before your year-end.
ArticleWhat Is a Fractional CFO?
When part-time senior finance help pays off.
ArticleHow to Switch Accountants
Changing CPAs mid-year, painlessly.
ArticleWhat an Accountant Costs in BC
2026 fee ranges for tax, books and advisory.
ArticleVirtual Accountant Cost
What remote CPA service costs across Canada.
Ask a real CPA your question
These guides cover the questions we hear most, but every situation has its wrinkle. If a figure surprises you or you’re not sure which rule applies, that’s the moment to talk it through. The consult is free and the quote is fixed. Received something from the CRA? CRA letters, decoded matches what your letter says to what it actually means. The FAQ collects the fifty questions owners ask most, each linking its full guide.
Related reading
Keep up with what changed this year.
The guide library — common questions
Who writes these guides?+
Is any of this behind an email form?+
Are these guides written for Canada specifically?+
Where should I start if I have just incorporated?+
CRA letters, decoded
A letter arrived. Before you respond, read what it actually asks.
Want the answer for your exact situation?
Book a free, no-obligation consult — anywhere in Canada, and get a fixed quote.
Deadline references: corporate filing and payment dates · personal tax dates · GST/HST filing frequency and due dates.
Looking for something specific? every page on the site, grouped by topic, or search it.
Checklists and trackers
Ten templates you can print or fill in. No sign-up needed — the file is one click away. Prefer things by email? There are deadline reminders, The Tax Memo (monthly), and the Year-End Playbook, a free five-email course on corporate year-end.
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