Business knowledge base

• Tax & HST

  Do you need to register for GST/HST?

  The $30,000 small supplier rule, how it is measured, and when registering voluntarily makes sense.

  4 min read
• Tax & HST

  GST/HST filing frequency and due dates

  How the CRA assigns your reporting period, when returns and payments are due, and how instalments work.

  4 min read
• Tax & HST

  The Quick Method of accounting for GST/HST

  A simplified way for smaller businesses to calculate net tax, who can use it, and who cannot.

  4 min read
• Tax & HST

  Claiming input tax credits (ITCs)

  How to recover the GST/HST you pay on business purchases, the documentation you need, and common mistakes.

  4 min read
• Payroll & People

  Payroll source deductions: the essentials

  Opening a payroll account, what to deduct, when to remit, and the year-end slips every employer must file.

  5 min read
• Payroll & People

  Employee or self-employed? How the CRA decides

  The factors used to decide whether a worker is an employee or an independent contractor, and why it matters.

  4 min read
• Corporate & Compliance

  Personal services business (PSB): what incorporated contractors should know

  When an incorporated contractor is treated like an employee for tax purposes, what it costs, and how to reduce the risk.

  5 min read
• Corporate & Compliance

  Key compliance deadlines for small Canadian corporations

  A one-page calendar of the federal and Ontario filings most owner-managed corporations face each year.

  4 min read
• Corporate & Compliance

  Salary or dividends? Paying yourself from your corporation

  The practical trade-offs between salary and dividends for owner-managers.

  4 min read
• Accounting & Controls

  How to do a bank reconciliation

  A step-by-step method for matching your books to the bank, and what to do with the differences.

  3 min read
• Accounting & Controls

  Designing a practical chart of accounts

  How to structure accounts so your statements are useful, your tax filings are easy, and your bookkeeping stays consistent.

  4 min read
• Accounting & Controls

  Internal controls for small businesses

  Simple, proportionate controls that protect cash and keep the books reliable when you cannot fully separate duties.

  4 min read
• Financing & Cash Flow

  Building a 13-week cash flow forecast

  A rolling weekly forecast that shows cash shortfalls early enough to act on them.

  4 min read
• Financing & Cash Flow

  Small business financing options in Canada

  A plain-language overview of common financing products, what each is best for, and what to watch out for.

  4 min read
• Operations & Systems

  Mapping a business process in five steps

  A practical method to document how work actually flows, so you can see where time, money and errors leak out.

  4 min read
• Operations & Systems

  Choosing accounting software for a growing business

  The criteria that matter when selecting or replacing an accounting system, without the vendor hype.

  4 min read

No guides match your search. Try a different term, or ask us directly.

All guides are general information, not professional advice. Last reviewed September 30, 2026.