The debt-to-equity ratio compares a business's total debt to its shareholders' equity, measuring how much it relies on b…
A deemed disposition is when tax law treats you as having sold a property at fair market value even though no actual sal…
Deferred revenue is money received from a customer for goods or services you have not yet delivered, recorded as a liabi…
Deferred tax is an accounting item reflecting timing differences between when income or expenses are recognised for acco…
Departure tax is the tax on the accrued gains of your property when you cease to be a Canadian resident, based on a deem…
Depreciation is the accounting method of spreading the cost of a tangible asset over its useful life, reflecting wear, a…
A director is a person elected by shareholders to oversee a corporation's management and affairs, carrying legal duties …
A dividend is a distribution of a corporation's after-tax profits to its shareholders, taxed at preferential personal ra…
The dividend tax credit reduces the personal tax on dividends from Canadian corporations, recognising that the company a…
Double-entry bookkeeping records every transaction in at least two accounts, a debit and an equal credit, so the books a…