In May I wrote about the changes to the filing of Ontario corporate annual returns. You can read my May article here: https://cunnington-taylor.ca/corporate-annual-return-filing-changes/. Now that…
In May I wrote about the changes to the filing of Ontario corporate annual returns and how I felt that the changes to these filing…
If you are a business, not-for-profit, or charitable corporation incorporated in Ontario, or a foreign business corporation required to report Ontario income taxes, then you…
The Not-for-profit Corporations Act, 2010 (Ontario) (the “ONCA“) received Royal Assent in October of 2010. I have been writing about the ONCA for the past…
The determination of whether a person is an employee or an independent contractor is not always an easy one. And, sometimes the authorities, such as…
Carrying on business as a corporation offers certain distinct advantages over other methods of carrying on business. Whether to incorporate or not will, however, depend…
A corporation is a separate legal entity from the individuals who manage it. It owns the assets and has the liabilities, not the shareholders (or…
Partnerships are a common form of business. A partnership is automatically formed when two or more individuals or corporations carry on a business with a…
A sole proprietorship is the simplest form of business organization. It arises when someone starts to carry on a business in the person’s own name. Operating…