The Canada Revenue Agency (CRA) has intensified its focus on online sellers using platforms like Amazon, Shopify, Etsy, and eBay. With the rapid growth of e-commerce, the CRA is ramping up audits and investigations to ensure income from online sales is properly reported and taxed. This explains why CRA online seller audits are on the rise and what you, as an online seller, need to know. We’ll cover unreported income risks, GST/HST obligations, digital audit trigger…
A Personal Services Business (PSB) is a special classification under Income Tax Act (Canada) (ITA) that can have significant tax consequences for corporations. In essence, a PSB is often referred to as an “incorporated employee”– where an individual provides services through their own corporation but, if that corporation didn’t exist, the individual would likely be considered an employee of the client company. This framework was designed to prevent the conversion o…
Canada Emergency Wage Subsidy (CEWS) and Canada Emergency Rent Subsidy (CERS) were lifelines for businesses during the COVID-19 pandemic. Now, the Canada Revenue Agency (CRA) is actively auditing these subsidy claims to claw back funds from ineligible or overstated applications. As of June 30, 2025, the CRA had denied or adjusted about $1.2 billion in CEWS payments after audits, and these post-payment reviews will continue through at least the end of 2025 and likel…
The Canada Emergency Wage Subsidy (CEWS) and Canada Emergency Rent Subsidy (CERS) were lifelines for businesses during the COVID-19 pandemic. However, many businesses are now facing CEWS and CERS disputes as the Canada Revenue Agency (CRA) rigorously audits these subsidy claims. This article explains how to navigate a CEWS or CERS audit and dispute – from preparing for a CRA review, to filing objections and resolving issues. Business owners and accountants will fin…