Who files a T5018, the $500 threshold, the six-month deadline and the penalties, plus the four places Ontario contractors get it wrong.

Ontario's mandatory annual holdback release started January 1, 2026. How holdbacks hit your HST return, your WIP schedule and your corporate tax bill.

A signed agreement does not decide worker status. The four CRA tests, the trades fact pattern auditors look for, and what a reclassification actually costs.

The 2026 passenger vehicle cap is $39,000, but the 50% and 90% hauling tests decide whether your work truck is capped at all.

The federal AJCTC is worth up to $2,000 per apprentice per year. What an Ontario trades employer needs to set up, and the tool money trap.

Mandatory coverage, clearance certificates, the one-officer exemption and 2026 premium rates by construction class for Ontario trades.

Tools under $500 are fully deductible the year you buy them. The CCA classes for trade equipment, safety gear, and the tool allowance trap.

Being busy is not the same as being profitable. How to work out your real billable hours, your true cost per hour, and what to actually charge.

The busy season generates the tax bills that fall due in the slow one. How Ontario trades should time pay, HST, installments and reserves.

After-hours call-outs, van stock, permits and the 306A certification rule. What an Ontario plumbing corporation needs from its bookkeeping.

ESA contractor licence fees, notification costs, the 309A requirement and the 442A myth. What an Ontario electrical corporation needs from its books.

The 90% test that turns a renovation into a new build for HST, plus Ontario new enhanced rebate worth up to $80,000 and the deposit rule.

Service agreements are deferred revenue, not income. TSSA and ODP costs, equipment inventory and managing two peak seasons.