Short field notes from Ontario books — HST, payroll, month-end, and how we close a file. Not legal or accounting advice.

16 Sep 2026

What a catch-up file actually looks like

Two years of PDFs, three banks, and a CRA letter. We map statements to a chart of accounts, reconcile cash, then file what is late.

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16 Sep 2026

Salary vs. leaving it in the corp — a desk model

The homepage sliders are a 2025 federal-plus-Ontario sketch with the small-business rate on the first $500,000. They are not a T1 or a T2.

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16 Sep 2026

How we close an HST quarter without the scramble

Most GTA operators treat HST as a bank-balance surprise. We treat it as a weekly worksheet: collected, ITCs, and a running payable that matches the GST34 before the…

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