Archive for the ‘Small Business Tax Tips’ Category

Election 2011 and Your Business: What a minority government means

By Sean Driscoll

I’m not a political commentator. However, with the recent heated election taking place here in Ontario, it was hard to resist.

With the Ontario provincial election now over, it looks like we have a minority government in Queen’s Park (just barely, with 53 seats for the Grits). While still in power, October 6th ends eight years of a majority Liberal government enjoyed by Premier Dalton McGuinty. Though some would have been happy to see a party other than the Liberals in power, a minority government can lead to deadlock (so the pessimist would argue) but could also lead to some pragmatism (the optimist would argue). Either way, we should see a lot of compromise over the next four years.

Impact on your books

Not one of the leaders of the parties would argue against job creation and helping business, especially in this still turbulent economic climate. But they do differ on how taxes should be handled, which will affect small businesses. So, the question for small business owners is: How does this election impact me? In all fairness, there will likely be little to no impact on small business operations. All the leaders promised to lower the basic corporate tax rate to 10%, while failing to add that it was already set to be lowered to 10% effective July 1, 2013. So regardless of the winner, the corporate tax rate stays the same.

Small Business Tax Rate

As it stands, small business owners in Ontario can claim the Ontario small business deduction if their taxable income is under a set amount (set at $1.5-million a year) to further reduce how much they pay in taxes. The current rate is set at 4.5%. The Liberals and the NDP both stated in their platform that they would reduce this rate to 4.0% to create a more competitive market. Interestingly enough, the Progressive Conservatives declined to state any plans to lower the rate.  While not declaring they would lower taxes, the Tories stated in their platform that they would introduce a bill of rights for small business owners. It would include the following:

  • · Red-tape reduction for fast, efficient, customer-friendly service standards when dealing with government agencies
  • · Choice over mandatory smart meter energy pricing
  • · Greater ability to bid on government contracts
  • · A formal, impossible-to-ignore voice for small business owners in debating any new legislation or regulation that could affect the economy

But with more Red and Orange seats than Blue seats, it’s safe to say that we will not see the above introduced any time soon, and will likely see a small business deduction rate lowered to 4.0%.

Sean Driscoll is an internal communications specialist with Staples Canada. A graduate of Carleton University in his native Ottawa with a B.A. in Political Science and History, Sean moved to Toronto to pursue a career in communications and holds a diploma from Seneca College in Corporate Communications. Having spent a year abroad in Dublin, Ireland, Sean acquired the gift of the gab and an appetite for travel.

Posted by Ashley in Lifestyle, Small Business Tax Tips on October 12th, 2011

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Empower your business with this government incentive program

By Alex Chernin

In tough economic times, many businesses struggle to make ends meet. Thankfully, the federal government has always extended their help and offered financial support to businesses of all sizes to drive innovation and technology forward. One of the most widely known incentive programs available to Canadian businesses has always been the Scientific Research and Experimental Development Program (SR&ED).

SR&ED is a federal tax incentive program administered by the Canada Revenue Agency, encouraging Canadian businesses in all sectors to conduct research and development in Canada. It is the largest single source of federal government support for industrial R&D, providing claimants with cash refunds and/or tax credits for their expenditures on eligible R&D work done in Canada. Even though the definition of the program can easily be found on the CRA website, many business owners who might be perfect candidates for this incentive still don’t know much about it, and assume they are not qualified. Due to a simple lack of knowledge, you could be missing out on tax refunds of up to 35% of your annual payroll. Often, the business is eligible to receive substantial cash refunds, but the main challenge becomes how to determine whether your business qualifies?

There are some ground rules to establishing SR&ED eligibility criteria:

1. Your company should be registered as a Canadian-controlled private corporation.

2. You must have employees on the payroll or contract program.

3. Your business must demonstrate that it is conducting technologically challenging work.

4. You must be able to show that you have undertaken systematic investigation in order to solve a problem.

5. You must have achieved technological advancements as a result of the experimentation you have conducted.

In plain words, this means that if your company has gained knowledge (in its industry domain) by enhancing or modifying existing products or processes, or by developing new products of which there was no prior knowledge, you are most likely eligible for an SR&ED incentive. Typically, when such development occurs, companies face many technological obstacles, which they try to resolve through systematic experimentation by attempting different solutions to achieve the desired results. Often, these obstacles are treated simply as routine work, which is precisely why many businesses take them for granted, thinking that they haven’t really conducted any research, when, in fact, they have—without realizing it!

Industries such as software and IT, food and beverage, tool and die, machining, fabrication, printing and medical are just some of the examples of businesses where qualified SR&ED work could be conducted.

Interested in further exploring whether your business can benefit from SR&ED? While a lot of information is available to the public, it is often tough to determine whether or not your business has projects that qualify. It is highly recommended that you either utilize a claim pre-screening service offered by CRA, or hire an independent professional SR&ED consultant who can not only determine if your business qualifies, but also help you establish accurate SR&ED tracking and evidence gathering mechanisms required to conduct the proper scientific research that meets the strict guidelines of the program. The claim preparation process consists of two parts: the technical writing, and a financial statement, which is filed along with your corporate tax returns or as an amendment. Experienced consultants will have the knowledge of the SR&ED filing process necessary to enable you to continue your business without interruption.

The bottom line is that Canada is considered to be one of the most supportive countries when it comes to fostering innovation. As a Canadian business owner, it makes sense to explore such opportunities to see how you can take advantage of them, and drive beyond your company’s knowledge and technological abilities. If you require additional information about the program and want to know if you qualify for an SR&ED incentive, please visit our site at www.modenaltd.com

ALEX CHERNIN is a business development manager at Modena Ltd (http://www.modenaltd.com), which helps small to mid-size Canadian businesses in SR&ED project definition, evidence gathering, time tracking, technical writing and submission of associated financial documentation needed for the SR&ED program claim. Modena not only guides with filing the claim, but most importantly, helps educate clients on how to establish proper SR&ED processes in their companies, allowing them to take advantage of the program in compliance with latest CRA rules and regulations.

Posted by Ashley in Small Business Tax Tips on June 20th, 2011

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If you run a business out of your home, what can you claim?

By the tax analysts from the TurboTax Business Incorporated and Unincorporated team www.turbotax.ca

The economic downturn had a big upside for many Canadians: they turned a corporate downsizing into a positive next career step by joining the legion of Canadians running full and part-time businesses out of their home. Home office expenses (also referred to as Business-use-of-home expenses) can be a valuable tax-saving opportunity for self-employed Canadian taxpayers.

The Canada Revenue Agency (CRA) states that you can deduct expenses for the business use of workspace in your home, as long as you meet one of the following conditions:

  • It’s your principal place of business; or
  • You use the space only to earn your business income, and you use it on a regular and ongoing basis to meet clients, customers or patients.

What can you deduct? The following expenses are eligible for business-use-of-home expenses:

  •  Maintenance costs, such as heating, hydro, electricity and water
  • Home insurance
  • Cleaning materials
  • Rent
  • Property taxes
  • Mortgage interest
  • Routine maintenance and incidental repairs 

Business-specific tax software like TurboTax Home and Business will automatically check to see if these and hundreds of other federal and provincial deductions apply to your tax situation.

Some important details

Only the portion of your home used for business can be claimed, which means only a portion of the overall expenses mentioned above. How do you determine the portion? It depends on whether you use the space for personal use, as well. If you have an office in your home for business purposes and it is solely used for business purposes, then your percentage is calculated by the area of the workspace divided by the total area of your home. That will give you the percentage of the total rent (for example) you can deduct.

It’s a bit more complicated if the space is used for business and personal. If you use your designated work space for personal use, you’ll need to further pro-rate your business-use-of-home expenses. You can do this by calculating how many hours in the day you use the rooms for your business, and then divide that amount by 24 hours. Multiply the result by the business part of your total home expenses. This will give you the household cost you can deduct. Additionally, if you run the business for only part of the week or year, reduce your claim accordingly.

One more important point. The amount you deduct for business-use-of-home expenses can’t be more than your net income from the business before you deduct these expenses. In other words, you can’t use these expenses to increase or create a business loss. That said, the portion of the otherwise deductible expenses related to a workspace you can’t deduct in a taxation year can be carried forward to the next year. This carry-forward is indefinite, provided you continue to use this space for business-use-of-home on a continuous basis.

One watch-out

Capital cost allowance (CCA) is another eligible business-use-of-home expense, but accounting professionals generally don’t recommend you take advantage of the opportunity to claim CCA, as this deduction is subject to capital gains and recapture rules. This may result in removing the tax exempt status of a portion of your home as a principal residence. Basically, this means that you will have to pay capital gains on the depreciated portion of your home when you sell it. 

Tax tips brought to you by tax analysts from the TurboTax Business Incorporated and Unincorporated team www.turbotax.ca

Posted by Lynnette in Small Business Tax Tips on February 23rd, 2011

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STAPLES BizTIPs: This summer, think business


By Small Business Expert Roger Pierce, BizLaunch

Many business ideas are hatched during summertime. As we laze around on vacation, our minds naturally ponder new goals and ambitions.

Whether you already run a small business (and want another!) or are thinking about launching your first one, it’s helpful to understand these common reasons for starting up to see if any apply to you.

  • A better life for your family. Properly designed, a small business will afford you maximum schedule flexibility and income potential – key ingredients to a more rewarding life for you and your family.
  • A burning passion. Most people would kill for the chance to do what they love every day of their lives. Entrepreneurs find a way to make money doing what they love to do.
  • The desire to be the boss. No one likes to be told what to do. No one likes reporting to a fool just to collect a paycheque. Entrepreneurs can’t stand the idea of a boss so they become their own.
  • The chance to earn an exceptional income. While most entrepreneurs don’t do it just for the money, you can decide to earn as much of it as you want. In fact, 75 percent of North American millionaires are self-employed.
  • Recognize a better way. Sick and tired of the way their employer does things, aspiring entrepreneurs see the potential to do things differently – and act on it.

You can learn more about this and other how-to topics in a free STAPLES BizLaunch Webinar. To find one near you, please visit http://www.staples.ca/bizlaunch today.


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ROGER PIERCE is passionate about helping entrepreneurs achieve success. Co-founder of Canada’s largest small business training company, BizLaunch.ca, he’s launched eleven small businesses of his own and personally experienced what he calls “the good, the bad and the ugly” sides of entrepreneurship.
BizLaunch advises thousands of Canadian startups through its popular how-to seminars and webinars delivered with partners such as STAPLES.


Do/did any of these reasons apply to you? What were your reasons behind starting your own business? Share them below!

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Posted by Lynnette in Small Business Tax Tips, STAPLES BizTIPs on July 16th, 2010

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Ways your business can make more money

By Small Business Expert, Roger Pierce, BizLaunch

The marketing plan for your new small business is the most important part of your business plan. After all, without customers, you won’t have much of a business to run. Unfortunately, many small business owners just focus on acquiring new customers and ignore strategies to get more business from existing ones.

It’s a well-known marketing fact that strategies designed to reach existing customers are far less expensive than strategies to attract new customers. Why? You’re preaching to the converted. Existing customers are already familiar with your business through prior experience and, hopefully, trust your products or services. New or ‘non’ customers have no such experience with you and, therefore, more energy and money is required to attract them.

In marketing, there are only four ways to build your business sales:

1.Get more customers. A startup business needs to focus on getting new customers. The most expensive strategy of the four presented here, you really have no choice if you’ve just launched your venture. Invest some of your dollars in well-targeted advertisements, brochures, direct mail, a website and sales calls. Consider offering a discount, free sample or money-back guarantee to encourage prospects to try you out. Once you’ve got some customers, you can implement the following three strategies.

2. Help your customers buy more. Considered a ‘volume’ strategy, it’s always easier to encourage customers to spend a little more at the time of purchase. Use suggestive selling to offer an additional product or service to complement their purchase for just a little more money. Stereo stores sell warranties. Convenience stores display chocolate bars and gum near the cash register. Fast food restaurants ask you to “supersize it” for a few cents more.

3. Help your customers buy more often. ‘Frequency’ strategies keep customers coming back to buy from your business again and again. Find or create reasons for your customers to return week after week or month after month. For example, Mr. Lube reminds you to change your automobile oil and filter every 5,000 kilometers by placing a simple sticker on your windshield.

4. Keep your existing customers happy. It’s far more expensive to chase new customers than it is to keep your existing ones happy. So, overwhelm your customers with attention and value-added services. Let your customers know how much you appreciate their business, again and again. “Loyalty” programs can include some kind of tangible gift, discount offer, rewards card, special event, free service, or a simple note to say “thank you for your business.”

Roger PierceROGER PIERCE is passionate about helping entrepreneurs achieve success. Co-founder of Canada’s largest small business training company, BizLaunch.ca, he’s launched eleven small businesses of his own and personally experienced what he calls “the good, the bad and the ugly” sides of entrepreneurship.

BizLaunch advises thousands of Canadian startups through its popular how-to seminars and webinars delivered with partners such as STAPLES.

Posted by Lynnette in Small Business Tax Tips on May 28th, 2010

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STAPLES BizTIPs 4business: Beat the Tax Man

By Small Business Expert Roger Pierce, BizLaunch

It’s tax season again and the time of year many small business owners dread. Paying your taxes is part of business life, and self-employed people usually don’t get a refund. Therefore, it’s important to take advantage of these tax-saving tips:

· Keep your receipts. A business is taxed on its profits, which is simply the difference between its revenue and expenses. Keeping expense receipts is critical in order to maximize your expenses and minimize tax. Get in the habit of keeping all business receipts and filing them every day.

· Record your mileage. Revenue Canada allows you to deduct the cost of automobile travel for business, but you must record the distance of each trip. Keep a log book in your car and simply note your odometer each time you’re on the road to business.

· Deduct the home office. If you’re running a home-based business, don’t forget to deduct the portion of your home costs used to conduct business. That may include a portion of rent, heat, hydro and telephone costs.

· Hire a pro. Hiring a bookkeeper or accountant will actually save you money because they know how to take advantage of often overlooked deductions. They can also prepare accurate annual financial statements for your banker or investors. Free up your time by outsourcing the number crunching. You can find qualified help at www.ez-as-abc.biz. 

You can learn more about this and other how-to topics at a free STAPLES BizLaunch Webinar. To find one near you, please visit http://www.staples.ca/bizlaunch today.

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ROGER PIERCE is passionate about helping entrepreneurs achieve success. Co-founder of Canada’s largest small business training company, BizLaunch.ca, he’s launched eleven small businesses of his own and personally experienced what he calls “the good, the bad and the ugly” sides of entrepreneurship.

BizLaunch advises thousands of Canadian startups through its popular how-to seminars and webinars delivered with partners such as STAPLES.

Posted by Lynnette in Small Business Tax Tips, STAPLES BizTIPs on April 9th, 2010

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Finding an accountant you can rely on

By Rachel Swiednicki

As the daughter of an entrepreneur, I know how time consuming running a small business can be and how hard small business owners work. Every January and February, I work with my father to help sort receipclip_image002ts, fill out T4’s and the like. Hiring an accountant to handle your payroll duties can save you time and give you more time to do more important things, like seeking out new contacts and clients and growing a broader client base while your business continues to run smoothly – just ask Michael Swiednicki, president of Technical Manpower Services, a broadcast installations company. “When I first started out, I tried to do all the number crunching myself. But then I learned that my time can be better spent elsewhere in the business,” Swiednicki says.

While it’s easy to just stash all your receipts in a shoebox with intentions of sorting it all out later, stress levels can skyrocket when that one, elusive receipt is nowhere to be found… Another small business owner once told me that many people in the trades business use Kleenex boxes to hold receipts, since the slit in the top of the box keeps them from slipping out while on the job site. A portable file divider is a much better solution – you can buy one for under $10.00.

If you’re in the market to hire a chartered accountant to take care of payroll, taxes and paperwork for your business, put your questions in writing before you meet. First and foremost, educate yourself before making cold calls to accounting firms; speaking with a knowledgeable friend or a fellow small business owner can help. Always be on top of the exact amount of money you have coming in and going out – you never want to lose control of your finances.

For details on these tips, click here or here.

Rachel 

Rachel Swiednicki is a professional communicator, with ten years of experience in the communications industry. Eight of those years were spent as a journalist before moving into a career in public relations/corporate communications.

Posted by Lynnette in Small Business Tax Tips on April 8th, 2010

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The implications of filing your Income Tax and Benefit Return (T1) late

Brought to you by tax analysts from the QuickTax Business Incorporated and Unincorporated team

The deadline for filing your 2009 Canadian individual income tax return is midnight, April 30, 2010. You must electronically file by this date or put a paper copy of your tax return in the mail by that date. As long as the postmark is April 30, 2010 (or sooner), your tax return is not considered late. While few people are happy about owing, there are some compelling reasons for taking care of your balance sooner rather than later. If you file your income tax return after the deadline and you owe a balance, the Canada Revenue Agency (“CRA”) will charge a late filing penalty and arrears interest on the unpaid amount.

Late filing penalty

Any tax return filed after the due date is considered late. The late-filing penalty is:

  • five percent of the 2009 balance owing plus
  • one percent of the balance owing for each full month that your return is late, to a maximum of 12 months

If you were charged a late-filing penalty in one of the previous three years and are late filing your income tax return again and the Minister has issued a demand to file, the CRA will charge a penalty of:

  • ten percent of the balance owing for 2009 plus
  • two percent of the balance owing for each full month that your 2009 income tax return is late, to a maximum of 20 months

Interest charges

In addition to the penalty for filing your income tax return late, the CRA will also charge compounded daily interest on:

  • the balance owing, beginning May 1, 2010 on any unpaid amounts owing for 2009 plus
  • any penalties charged

Self-employed individuals

If you or your spouse or common-law partner ran a business in 2009, your tax return for 2009 is due on or before June 15, 2010. However, if you have a balance owing for 2009, you still have to pay it on or before April 30, 2010.

We suggest that you get going on your 2009 taxes if you haven’t already done so. Even if you cannot pay your taxes by April 30, filing your return on time will eliminate costly penalties.

Tax tips brought to you by tax analysts from the QuickTax Business Incorporated and Unincorporated team

Posted by Lynnette in Small Business Tax Tips on April 7th, 2010

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Tech Tuesdays: The top five tax software programs for Canadians

By Small Business Expert Roger Pierce, Bizlaunch

Understanding the underlying principles of how we are taxed in Canada, how government-legislated tax incentives work and how to choose the tax strategy that is best suited to your business will enable you to plan effectively. What you can deduct, how much, why, and for what reasons are important facts to know before facing the tax season. If you are doing your own taxes, this can be challenging. However, there is software available to make the process much easier. Below, we have listed the top five tax software programs available to Canadians.  These programs don’t just calculate your return; they have tools to help you plan ahead.  

UFile Pro

A professional-quality tax software for those working with less than 100 tax returns. UFile Pro prepares even the most complicated tax returns for any province in minutes, including those involving small businesses, rental properties, capital dispositions, and much more. 

QuickTax

With QuickTax, you can complete your taxes from any location. It is easy and quick. Even tax planning is a snap because of the ability to run multiple tax scenarios and features such as the capital gains analyzer and incorporation analyzer. This software is available in numerous Windows versions, including one for incorporated businesses. 

TaxTron

TaxTron has a simple-to-use, step-by-step wizard that guides you through the preparation process. With TaxTron Professional, you get unlimited user license, unlimited T1 returns and unlimited priority technical support. That’s not all; the professional edition (good for accountants) also allows tax preparers to complete and EFILE Canadian T1 tax returns on behalf of their customers—all done in five easy steps. However, all the TaxTron versions are quick, easy and fully bilingual. 

GenuTax

GenuTax software allows Canadian small business owners to prepare up to 20 tax returns for each of the 2007, 2008 and 2009 tax years, without any income level limitations or extra fees per return, and an unlimited number of tax returns for the years 2003 through 2006. The software also offers a simple listing of all the necessary information slips and tax forms that GenuTax supports for the 2009 taxation year. The bonus: when you purchase GenuTax, all future annual updates for the income tax software are free. 

CanTax

Catering to Canadian small businesses and tax professionals, CanTax has been around since 1985, with a professional product launched in 1989. For small businesses, the CanTax T2 and T2 Plus for professionals preparing corporate tax returns, is your best bet.  You will have all the forms you need to prepare returns for every province and territory, except Québec. And if you are a tax preparer and have clients doing business in more than one province, CANTAX T2Plus can handle their returns.

ROGER PIERCE is passionate about helping entrepreneurs achieve success. Co-founder of Canada’s largest small business training company, BizLaunch.ca, he’s launched eleven small businesses of his own and personally experienced what he calls “the good, the bad and the ugly” sides of entrepreneurship.

BizLaunch advises thousands of Canadian startups through its popular how-to seminars and webinars delivered with partners such as STAPLES.

Posted by Lynnette in Small Business Tax Tips, Technology on April 6th, 2010

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Take a closer look at Ontario tax relief programs for businesses

By John Wilkinson

My name is John Wilkinson and I have the privilege of being the Ontario Minister of Revenue. I’ve been invited by STAPLES to share information about important tax changes being implemented by the McGuinty government that will help create new jobs, reduce prices and attract new business investment.

As a business operator, you understand the importance of knowing your market. You know that when your market changes, either you change too or you fall behind. Well, government is no different. We have witnessed the biggest global downturn in eighty years. The world has changed and so must we.

Ontario chose to take action. That’s why we’ve introduced a comprehensive tax package that will modernize our tax system, leading to more jobs and economic growth. We need to be more competitive. We need to attract more investment and jobs. We need to protect those important services we’ve worked so hard to build, services like health care and education.

Our comprehensive tax package will do just that. The package includes significant tax relief for businesses and individuals, as well as the introduction of a harmonized sales tax (HST) which combines the current provincial and federal sales taxes into a single, value-added tax, at a rate of 13 per cent.

It’s a big change that is going to make a big difference for all Ontarians.

Savings for Businesses

Thanks to these tax changes, Ontario will have one of the most competitive tax environments for business investment in the industrialized world.

Right now, businesses generally pay the provincial sales tax on capital investments and business purchases, at every stage of production. That adds roughly $4.5 billion per year to the cost of doing business in Ontario. For consumers, it’s an extra cost that is buried in prices. For Ontario businesses, it’s a big competitive disadvantage and a disincentive to invest in our province.

Under the HST, most businesses will receive input tax credits (ITCs), generally removing this hidden, embedded tax.

For the eligible items you buy for your business, ITCs for the provincial portion of the HST add up: for a case of paper and copier toner worth $250, that’s $20 in savings. For a new computer worth $2,500, that’s $200 in savings. And for a new vehicle worth $20,000, that’s $1,600 in savings. These savings are in addition to the expected pass through of ITC savings at every stage of production.

It is also estimated that replacing two sales taxes with one will save businesses more than $500 million a year in administrative and compliance costs. All businesses will benefit from filing only one sales tax return, making one sales tax payment, having one point of contact and following one set of rules.

Business Tax Cuts

Of course, the HST is just one part of our comprehensive tax package. Ontario will be providing businesses with $2.4 billion a year in corporate income tax cuts. This is in addition to the existing plan to eliminate the capital tax by July 1, 2010, which will save businesses nearly $1.6 billion a year. Capital tax was eliminated in 2007 for firms primarily engaged in manufacturing and resource activities.

And to help with the changeover to the HST, eligible small businesses will receive transitional support of up to $1,000.

Small businesses will also benefit substantially as the marginal effective tax rate on their business investment will fall by more than half due to the HST and the reduction in corporate income tax.

Creating Jobs

Many experts agree that a value-added tax – like the HST – is the most important thing we can do to strengthen Ontario’s economy.

A report by economist and tax expert, Jack Mintz, predicts that as a result of the HST and other tax changes, Ontario will, within ten years, see 591,000 new jobs, increased capital investment of $47 billion and increased annual incomes of up to 8.8 per cent, or $29.4 billion.

More than 140 countries – countries we compete with – now have a value-added tax. In fact, in following Ontario’s lead, B.C.’s own finance minister said, “We had to move fast so as not to be left at a competitive disadvantage in comparison to Ontario.”

Businesses have been calling on government for years to make changes to our complicated and out-dated tax system. That’s because you know what it takes to compete in today’s changing world. This modern, comprehensive tax package will help attract investment and jobs and result in a more prosperous future for all Ontarians.

Visit here for more information about our comprehensive tax plan, its benefits and what businesses need to do to get ready.

Canada Revenue Agency is also an important source for the latest information on how the transitional rules apply and how to get ready for the HST. Visit the CRA’s “Are You HST Ready” Web site at or call 1-800-959-5525.

 

John Wilkinson is the Ontario Minister of Revenue.

Posted by Lynnette in Small Business Tax Tips on April 5th, 2010

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