A Moncton contractor working on both sides of the border was taxed twice on the same income. We structured the filings and eliminated it.
A New Brunswick contractor taking work in the neighbouring US state was being taxed on the same income in both countries with no coordination between the filings. We established the treaty position, documented the permanent-establishment analysis, claimed the appropriate foreign tax credits on the Canadian return, and aligned the HST treatment of the exported services. The double taxation was eliminated and the filings were put on a repeatable annual footing.
Construction files carry subcontractor reporting, holdbacks and heavy equipment, and the CRA cross-checks the payment chain automatically.
A CCPC files its T2 within six months of year-end, with the balance due two months after (three where the small business deduction is claimed). The 9% federal small business rate applies to the first $500,000 of active business income.
Why it bites: The filing and payment deadlines differ, and interest runs from the payment date. Filing on time while paying late still costs money.
Every engagement above was priced as a fixed fee agreed before the work started, and paid only once the client had reviewed the result. If any of this looks like your situation, the first step is a free 15-minute call — we will tell you plainly whether there is anything worth doing.
Reviewed for the 2025 tax year by Udit Gupta, Certified Tax Accountant. Figures describe a real engagement; outcomes depend on your own facts. Client details are omitted for confidentiality.
