LPLewis PartnersCPA Professional Corporation

Insights

Practical, up-to-date tax and accounting guidance for individuals and small business owners across Ottawa and Canada.

Tax Update

Capital Gains in 2026: What Actually Changed for Canadians

The 2026 capital gains inclusion-rate increase was cancelled. Here is what Canadian investors and business owners need to know now.

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Tax Planning

Year-End Tax Planning Checklist for Small Business (2026)

A practical year-end tax planning checklist for Canadian small businesses to trim this year's bill before December 31.

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Personal Tax

RRSP vs TFSA in 2026: Limits and When Each Wins

How the RRSP and TFSA differ in 2026, the current contribution limits, and which to prioritize for your goals.

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Personal Tax

FHSA vs RRSP vs TFSA: Which Account to Fund First

FHSA, RRSP or TFSA — which should you fund first in 2026? Compare the tax treatment, limits and best uses for each account.

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Owner-Manager

Salary vs. Dividends: How to Pay Yourself in 2026

Should you pay yourself salary or dividends from your corporation in 2026? A Canadian owner-manager guide to the real trade-offs.

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Payroll

CPP2 Explained: The Second Earnings Ceiling in 2026

CPP2 adds contributions on higher earnings. Here is how the second ceiling works in 2026 and what it costs employees and owners.

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HST/GST

HST/GST for Ottawa Small Businesses: Registration and Filing

When to register for HST/GST, how to file, and whether the Quick Method saves money — a practical Ottawa small-business guide.

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Incorporation

Incorporating in Ontario: Federal vs Provincial

Federal or Ontario incorporation? Compare costs, name protection and paperwork to choose the right structure for your business.

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Business Tax

The $1.25M Lifetime Capital Gains Exemption Explained

The LCGE is now $1.25M on qualified small business shares. Learn how Canadian owners can plan toward a largely tax-free sale.

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Business Tax

The Canadian Entrepreneurs' Incentive: Lower Tax on a Sale

The Canadian Entrepreneurs' Incentive can cut the tax on selling your business. See who qualifies and how it phases in.

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Self-Employed

Home Office Deductions for the Self-Employed in Canada

What home office costs the self-employed can deduct in Canada, how to prorate business use, and the CRA rules to follow.

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Self-Employed

Vehicle Expenses and Mileage: What the CRA Allows

How to claim vehicle expenses in Canada, keep a CRA-proof logbook, and split personal versus business use correctly.

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Bookkeeping

Building an Audit-Ready Bookkeeping System in QuickBooks Online

Set up a clean, audit-ready bookkeeping system in QuickBooks Online with a simple monthly routine that keeps the CRA happy.

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Payroll

Hiring Your First Employee in Ontario: Payroll Basics

Payroll accounts, source deductions, WSIB and T4s — what Ontario employers must do when they hire their first employee.

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Tax Planning

Tax Instalments: Who Pays and How to Avoid CRA Interest

Who must pay tax by instalments in Canada, how the CRA calculates them, and how to avoid instalment interest and penalties.

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Owner-Manager

Shareholder Loans: The Rules Owner-Managers Miss

Taking money out of your corporation as a shareholder loan? Learn the timing rules that prevent a nasty tax surprise.

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Advisory

Succession Planning for Family Businesses in Canada

A practical roadmap for passing on a Canadian family business — tax, timing and the conversations to start early.

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Personal Tax

Medical and Disability Tax Credits Families Overlook

Canadian families leave money on the table every year. Here are the medical and disability tax credits worth claiming.

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Getting Started

Registering a Business in Ottawa: Sole Prop vs Corporation

Sole proprietorship or corporation? How to register a business in Ottawa, get a business number, and pick the right structure.

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CRA

Your Notice of Assessment and Handling a CRA Review

How to read your Notice of Assessment and what to do if the CRA reviews or reassesses your return — a calm, practical guide.

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Tax deadlines

Key Canadian tax dates every small business should know

Key Canadian tax dates every small business should know — practical guidance from Lewis Partners, Ottawa.

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Bookkeeping

Five bookkeeping habits that make tax season painless

Five bookkeeping habits that make tax season painless — practical guidance from Lewis Partners, Ottawa.

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Advisory

Should you incorporate? Questions to ask first

Should you incorporate? Questions to ask first — practical guidance from Lewis Partners, Ottawa.

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