Accounting Tips

Capital Cost Allowance Rates for Computers

Capital cost allowance (CCA) is essentially the term used for depreciation in tax parlance. Currently, the cost of computers and associated

Accelerated Increase in the Small Business Deduction Limit

Currently, the maximum annual amount of Canadian active business income earned by Canadian-controlled private corporations (CCPCs) that

Currently, non-capital losses can be carried back 3 years and forward 7 years to offset income in those prior or subsequent years. The 2004 budget