Business admin guides for Canadian contractors: CRA tax obligations, GST/HST filing, provincial incorporation, WSIB premiums, and bookkeeping for sole proprietors.
If more than half your business income comes from construction, the CRA wants a T5018 slip for each Canadian-resident subcontractor paid more than $500 for construction services. Who files, what goes on a slip, the reporting-period choice, the six-month deadline, electronic filing and the penalties.
A November-to-April layoff runs past Ontario's limit of 13 weeks in 20 unless benefits continue or a recall is agreed. Who the rule covers, what keeps a winter layoff temporary, and the ROE, vacation pay and recall steps that go with it.
The 2027 Employment Insurance rate and earnings ceiling were published on 17 September. Here is what the increase costs per employee and across a crew, why the employer's 1.4 multiple is the part that gets underestimated, how Quebec differs, and the separate self-employed opt-in that is far harder to leave than to join.
WSIB coverage has been mandatory in Ontario construction since 2013, even for a one-person operation. Here's the exemption that actually exists, the clearance certificate trap, and what a retroactive assessment looks like.
Incorporating only pays when the business earns more than you need to take out. Here's the 2026 CPP math, the small business rate, the liability myth and the monthly number that decides it.
The $30,000 GST/HST threshold is rolling, not annual, and most contractors cross it mid-season. Here's when registration bites, what to charge by province, and what late remittance costs.
