Self-Employment
Tax guides for freelancers, contractors, and small business owners — GST/HST registration, business deductions, CPP contributions, and quarterly instalments.
2026-06-18
How GST/HST Is Calculated in Canada (2026 Rates)
How GST, HST, PST and QST work across every province in 2026 — the combined rate table, how to add tax to a price, extract tax from a total, and reverse-calculate the pre-tax amount.
2026-06-18
QPIP 2026: Quebec Parental Insurance Plan Rates & Maximums
Quebec Parental Insurance Plan (QPIP/RQAP) premiums for 2026 — the $103,000 maximum insurable earnings, the 13% rate cut, and the employee, employer, and self-employed premium rates and maximums.
2026-06-18
T4 Summary 2025: Employer Filing Guide & Deadline
How employers file the 2025 T4 Summary of Remuneration Paid — the March 2, 2026 deadline, how the Summary reconciles all T4 slips, electronic-filing rules, and the per-slip penalties.
2026-06-12
CGEB vs GST/HST Credit: What Actually Changed in July 2026
The Canada Groceries and Essentials Benefit replaces the GST/HST credit from July 2026. Same eligibility, 25% higher amounts — here are the numbers.
2026-06-12
The June 5, 2026 GST/HST Credit Top-Up: Why You Got an Extra Payment
The one-time GST/HST credit top-up paid from June 5, 2026 equals 50% of your annual credit. How it works, who got it, and how it relates to the CGEB.
2026-06-05
GST/HST Credit 2026: Amounts, Thresholds & the CGEB Change
2026 GST/HST credit amounts, phase-out thresholds and payment dates — plus the new Canada Groceries and Essentials Benefit replacing it in July 2026.
2026-05-19
CRA June 15 Quarterly Instalment Payment 2026: Who Pays and How Much
When CRA requires quarterly instalment payments, how to calculate the June 15, 2026 amount, and what happens if you skip it. Worked examples plus the interest and 50% penalty math under ITA s.156.1 and s.163.1.
2026-05-19
Tax on Split Income (TOSI) 2025: When the Top Rate Wipes Out Family Income Sprinkling
How TOSI rules (since 2018) apply the top marginal rate to split income paid to family members — the excluded amount tests and the safe harbours that still work in 2025.
2026-05-12
June 15, 2026 Self-Employed Filing Deadline: Quarterly Instalments, GST/HST Registration, and Tax Buffer Planning
Self-employed Canadians get a later filing deadline (June 15) but tax owing was still due April 30. Plan your CRA quarterly instalments, GST/HST registration timing, and monthly tax buffer to avoid penalties.
2026-04-21
T2125 Self-Employment: 12 Common Filing Mistakes Before the June 15 2026 Deadline
Self-employed Canadians file their T1 + T2125 by June 15, 2026 — but balance owing is still due April 30. Here are 12 T2125 mistakes that cost freelancers, gig workers, and sole proprietors real money.
2026-03-22
GST/HST Credit Amounts for 2025: Who Qualifies and How Much
2025-2026 GST/HST credit amounts for single Canadians, couples, and families with children — including income thresholds, phase-out rates, and payment dates.
2026-03-22
GST/HST Rates by Province: A Complete Guide
Province-by-province GST and HST rates, the $30,000 registration threshold, how input tax credits work, and the simplified accounting method for small businesses.
2026-03-22
Salary vs Dividends for CCPC Owners: A Complete Comparison
Should you pay yourself salary or dividends from your corporation? A worked comparison covering integration theory, RRSP room, CPP, the small business deduction limit, and optimal blended strategies.
2026-03-22
Self-Employment Tax Obligations in Canada
A guide to Canadian self-employment taxes in 2025 — paying both halves of CPP, when to register for GST/HST, which business expenses are deductible, and how instalment payments work.
2026-03-22
Should You Incorporate Your Business in Canada?
Compare personal vs corporate tax rates, the small business deduction, and salary vs dividends. A practical framework for deciding whether incorporation makes financial sense.
2026-03-18
Self-Employment Tax in Canada: CPP, Income Tax & Instalments
A complete guide to self-employment tax in Canada. Learn about double CPP, the half-CPP deduction, quarterly tax instalments, and EI rules for sole proprietors.
2025-02-20
GST/HST Guide for Small Business in Canada 2025
Complete guide to GST/HST for Canadian small businesses: when to register, how to collect and remit, input tax credits, and provincial sales tax differences.