Living in Ottawa and paid by a US company? Your income is taxed in Canada. What changes for employees and contractors, how to handle US withholding, currency, GST/HST and instalments.
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Canadian Tax and Accounting Guides
Practical guides to Canadian personal and business tax, bookkeeping, payroll, GST/HST and dealing with the CRA, written for Ottawa individuals and small business owners by the team at BBA Tax. Need help with your own situation? Book a free intro call.
Latest Articles
CRA Voluntary Disclosure Program: Rules, Relief and How to Apply
The CRA’s Voluntary Disclosures Program lets you fix unfiled or incorrect returns in exchange for penalty and interest relief. Here is how the rules that took effect on October 1, 2025 work.
Catch-Up Bookkeeping: How to Fix Behind Books Before Year-End (2026)
Months or years behind on your books? What falling behind really costs, the step-by-step catch-up process, what to do about missing receipts and unfiled returns, and how to stay current.
Employee vs Contractor in Canada: How the CRA Decides in 2026
The CRA decides employee vs contractor status from the real working relationship, not the contract title. The test, the factors, the cost of getting it wrong, and how to get a ruling.
Personal Services Business Rules in 2026: Is Your Ottawa Consulting Corporation at Risk?
If your consulting corporation looks like an employee of its client, the CRA can tax it as a personal services business. How the rules work, why Ottawa consultants are exposed, and how to reduce the risk.
Lifetime Capital Gains Exemption 2026: How to Shelter $1.275 Million When You Sell Your Business
The lifetime capital gains exemption is worth $1,275,000 in 2026 — but most owners discover their shares do not qualify weeks before closing. Here is what the three QSBC tests require, and how far ahead to start.
Holding Company in Canada: Should Your Ottawa Business Set One Up in 2026?
A holding company defers tax, shields surplus cash from creditors and protects your capital gains exemption — but it costs several thousand dollars a year. Here is the threshold where it starts to pay for itself.
T4A Slips in Canada: When Your Business Must File for Subcontractors
T4A slips explained for 2026: when your business must file for subcontractors, Box 048 fees, deadlines and penalties, and T4 vs T4A vs T5018.
GST/HST Quick Method in Canada: Could Your Business Save Thousands?
The GST/HST Quick Method explained for 2026: who qualifies, Ontario remittance rates, a real savings example, and how to file the GST74 election on time.
SR&ED Tax Credit in Canada: How Small Businesses Claim It in 2026
The SR&ED tax credit explained for 2026: who qualifies, how much CCPCs can claim, eligible costs, and how to file Form T661 with your Canadian tax return.
CRA Tax Instalments in 2026: Who Has to Pay and How to Avoid Interest
CRA tax instalments in 2026: who has to pay, the quarterly due dates, how the CRA calculates them, and how to avoid instalment interest and penalties.
How to Set Up Small Business Payroll in Canada (2026 CRA Guide)
Set up small business payroll in Canada: payroll account, CPP/EI/tax deductions, T4s, remittance deadlines, and the 2026 CRA rules — explained step by step.