Resources & Articles

Construction


Meet the Government Relief TeamAugust 4th, 2020

At DJB, we recognize that sorting through all of the Provincial and Federal Government Support Programs for businesses and employers during the COVID-19 pandemic can...
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UNCOLLECTIBLE ACCOUNTS: Making Them ValuableJuly 24th, 2020

Tax Possibilities – Bad Debt Write-off As many businesses are struggling to collect outstanding amounts, it may be worthwhile to identify any receivables which have...
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REAL ESTATE SALES: Taxable or not?July 21st, 2020

In general, gains are fully taxable where the taxpayer buys a property with the intention to sell for a profit (sold on “account of income”)....
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HOME ACCESSIBILITY RENOVATION CREDIT: Increase in Home Value?July 9th, 2020

When applying for the home accessibility tax credit (HATC), valued at 15% of up to $10,000 in expenditures per year, does it matter if the...
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STARTING A BUSINESS AND NOT GETTING PAID: Can I collect EI?July 8th, 2020

In a January 10, 2020 Federal Court of Appeal case, the Court conducted a judicial review of the denial of the taxpayer’s EI benefits. While...
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Non-resident Earning Rental Income on Canadian Real EstateJuly 7th, 2020

If you are a non-resident who owns and rents out real estate in Canada, there are certain Canadian tax rules that you need to know....
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Real Property Investors – GST/HST Implications when Change of Use OccursJune 26th, 2020

The GST/HST implications of investing in real estate are not set in stone when the original intention and income producing purpose are first determined.  Depending...
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Important GST/HST considerations under the CECRA ProgramJune 18th, 2020

Any commercial landlords and/or tenants that have applied for relief under Canada’s Emergency Commercial Rent Assistance (CECRA) program should be aware of the GST/HST implications....
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Commercial Insurance and COVID-19June 17th, 2020

During this time many businesses have been forced to close, and those that have not are facing a new unexpected operating environment. The businesses that...
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Finding Creative Solutions for Commercial Tenancies during COVID-19May 12th, 2020

The impact of the COVID-19 pandemic has created some unique challenges for landlords and tenants.  Landlords rely on rental income to meet their obligations, while...
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