
Ryan M. Elliott, B.Com., RPA · Registered Professional Accountant
CANADIAN TAX GUIDANCE · PRACTICAL ACCOUNTING RESOURCES
Practical Tax and Accounting Resources
Clear explanations for individuals, self-employed Canadians and owner-managed businesses dealing with late filings, incomplete records, CRA correspondence and ongoing accounting obligations.
Explore the topics below or begin with one of the featured guides.

RECOMMENDED STARTING POINTS
Featured Guides
Start with these practical guides covering three of the most common reasons individuals and business owners visit this resource library.
FIND THE RIGHT PLACE TO BEGIN
Explore Resources by Topic
Select a topic below to view practical guidance related to your tax, accounting or CRA compliance question.
Latest Resources
Explore practical guidance on Canadian tax filings, bookkeeping, payroll, GST/HST and CRA compliance. Select a topic above to
narrow the collection to the resources most relevant to your situation.
PRACTICAL ANSWERS
Answers to Common Questions
Find concise answers about late filings, CRA correspondence, ongoing accounting, required records, fees and choosing the appropriate starting point.
Frequently Asked Questions
PRACTICAL LINKS AND DOWNLOADS
Tax Tools and Official Resources
Access commonly used CRA calculators, account services, program information and tax resources for individuals, families, employers and business owners.
Calculators, Accounts
and Downloads

A practical checklist of the slips, receipts and documents commonly required to prepare a Canadian personal tax return.

Estimate federal and provincial payroll deductions, CPP contributions and EI premiums for employees outside Quebec.

Calculate the GST or HST included in or added to a purchase and confirm the applicable sales tax rate for each Canadian province and territory.
Calculators, Accounts
and Downloads

Access personal or business tax information, notices, letters, returns and balances through CRA online services.

Review federal benefits and credits for individuals and families, including child, disability and GST benefits.
Corrections, Balances
and Relief

Review CRA information about paying a tax balance over time when the full amount cannot be paid immediately.

Understand when the CRA charges interest or penalties on overdue personal, corporate, payroll and GST/HST amounts.

Review current and historical rates applied to overdue taxes, overpayments and certain employee or shareholder loans.
Corrections, Balances
and Relief

Learn when the CRA may consider cancelling or waiving penalties and interest because of qualifying circumstances.

Access the CRA form and instructions used to request cancellation or waiver of penalties and interest.

The VDP program and use for taxpayers seeking to voluntarily correct errors or omissions before CRA action begins.
Credits, Rebates and Emerging Measures

Review DTC eligibility, the application process, medical certification requirements and how an approved disability amount may be claimed or transferred.

Review the new rebate for eligible first-time buyers of newly built or substantially renovated homes, including eligibility, amounts and application requirements.

Review available GST/HST rebates for qualifying new or renovated homes and certain new residential rental properties. Not the First-Time Buyers' Rebate.

Review current CRA information about the proposed temporary refundable credit for eligible PSWs. Review the Proposed PSW Tax Credit
Important Information
The information and external links provided in this resource library are for general Canadian tax and accounting information only. They are not legal advice, do not replace advice based on your particular circumstances and do not create an accountant-client relationship.
Government programs, tax credits, rebates, forms, eligibility requirements and administrative policies may change. Confirm current requirements through the linked Government of Canada resource or obtain professional advice before acting.
External websites and calculators are operated by their respective organizations.
Ryan Elliott Accounting does not control their content, availability or results and does not guarantee eligibility, approval, relief or any particular tax outcome.







