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.
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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
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.
Vehicle Tax Deductions for Canadian Small Business: 2026 CRA Rules
The vehicle tax deduction in Canada lets small businesses claim fuel, lease, CCA and more. See 2026 CRA limits, log-book rules, and lease-vs-buy math.
How to Calculate ACB for Crypto in Canada
Step-by-step guide to calculating Adjusted Cost Base for cryptocurrency in Canada — the CRA-mandated method, worked examples across multiple buys and sells, cross-exchange pooling, the superficial loss rule, and the seven most common mistakes Canadian crypto investors make.
Canadian Crypto Tax Guide 2026: Everything CARF Changes
A 2026 deep dive into Canada’s new Crypto-Asset Reporting Framework — what CARF actually changes for Bitcoin holders, DeFi traders, miners, and stakers, plus the steps every Canadian crypto investor should take before automated exchange reporting begins.