Expert Tax Accountants in Dryden

First Nations, Inuit and Métis individuals pay the same federal and provincial taxes as everyone else, with one narrow exception. Under the Indian Act, a registered status Indian is exempt on income situated on a reserve, judged by connecting factors such as where the work is performed and where the employer is based. Off-reserve employment income is taxable. Related rules can relieve GST/HST on goods delivered to a reserve. Métis and non-status individuals do not get the exemption.

Interest compounds daily on an unpaid balance from the day after the payment due date, at a prescribed rate the CRA sets each quarter and publishes on canada.ca, so check the current quarter rather than an older figure. A separate late-filing penalty applies if the return itself is late, calculated on the balance owing and growing for each month it stays outstanding. Paying part of the balance reduces the interest that keeps accruing.

Yes. Meals and drinks served in an Ontario restaurant are taxable at 13% HST, unlike basic groceries, which are zero-rated. Ontario also gives a point-of-sale rebate of the provincial part of the HST on qualifying prepared food and beverages sold under a set price, so those items end up carrying only the 5% federal portion. The CRA's point-of-sale rebate guidance lists the qualifying items and the current price limit.

Yes. Tips and gratuities are taxable income in Ontario, whether they arrive through payroll, a card terminal, a tip pool or straight cash. Where your employer controls and distributes them, they are normally run through payroll with income tax, CPP and EI withheld. Tips paid to you directly are yours to report on your own return. Keep a running daily record, because unreported tips are a common focus of CRA review in hospitality.

If you are incorporated, you can take salary, dividends, or a mix of both. Salary is deductible to the corporation, builds RRSP room and CPP entitlement, and requires payroll registration and regular remittances. Dividends need no payroll but come out of after-tax corporate income and create no RRSP room. Sole proprietors and partners simply draw money and pay tax on the business profit. The right mix depends on your cash needs and the corporation's tax position, so model both.

There is no single CRA fax number. Fax lines belong to particular offices and programs, so the only reliable number is the one printed on the letter you are answering. Faxing without that reference risks your documents landing in the wrong queue. Submitting them through My Account, My Business Account or Represent a Client is faster and gives you a confirmation, which a fax does not.

Order it from the forms and publications pages at canada.ca, or by calling the individual enquiries line, and say which tax year and which province you need, because the package carries that province's schedules. The CRA also mails a package automatically to people who filed on paper the year before. Paper returns take considerably longer to assess than electronic ones. Online filing for the 2025 tax year opened 23 February 2026 and closes 29 January 2027.

Employment and business income earned on a reserve by a registered Indian is exempt from income tax, while income earned off reserve is taxed like anyone else's, and filing is still worth doing to receive benefits. For sales tax, goods and services bought on a reserve or delivered there can be relieved of GST/HST, and Ontario gives point-of-sale relief on the provincial part of its 13% HST for eligible off-reserve purchases shown with status identification.

Child support received under the current rules is not taxable to the recipient and not deductible to the payer, so the paying parent carries the tax on that money. Orders and written agreements made before May 1997 can still follow the old treatment, where payments were deductible and taxable, so check the date on the order — and note that a later variation of the child support amount, or a joint election filed by both parents, ends the old treatment from that point and brings the order under the current rules. Spousal support is separate: periodic spousal support under a court order or written agreement is generally deductible to the payer and taxable to the recipient.

Ontario residents claim the federal deductions and credits on the T1 first, then Ontario's own credits on the provincial schedules. Those include an energy and property tax credit for rent or property tax paid, a northern energy credit for eligible northern residents, a credit for seniors' care at home, and a low-income tax reduction. The Ontario list changes from year to year, so check the current provincial schedule. Common federal claims are RRSP contributions, medical expenses, donations, tuition, childcare and moving costs.

The CRA issues a notice of assessment once it finishes processing your return, so there is no fixed mailing date. An online return is usually processed in about two weeks (2025 tax year), and the notice appears in My Account first if you are registered, with a paper copy following unless you chose online mail only. A non-resident return can take up to 16 weeks. Reassessments arrive whenever a later review changes something.

The account number your bank asks for is your own CRA identifier, not a number the CRA issues for payments. An individual paying income tax enters their social insurance number. A business enters its business number with the program account the money is for, so GST/HST, payroll and corporate tax each go to a separate payee. Picking the wrong payee is the usual reason a payment lands on the wrong account and interest keeps accruing.