10 Payment Alternatives to Help Small Businesses Get Paid Faster
Cash Flow, Self Employed, Small Business, Technology Ronika Khanna Cash Flow, Self Employed, Small Business, Technology Ronika Khanna

10 Payment Alternatives to Help Small Businesses Get Paid Faster

One of the numerous ways in which technology has benefitted small businesses has been to increase the number of payment options available.  While  conventional methods of payment like cash and cheque still exist, there are also a variety of other options like debit cards, internet transfers and mobile payments that have greatly facilitated payment infrastructure and made financial management significantly more flexible.  Every business owner must wade through the alternatives and decide what type of payment options are right for their customers.  This is based on several factors including their industry, common practices, location and of course business specific considerations.  For example, a retailer will usually allow for payment by credit and debit cards, cash and possibly some form of mobile payment.  Conversely, a law office may not offer a credit card option, but request payments via cheque or bank transfer.

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Should you Register or Incorporate Your Small Business?
Regulatory/Legal, Self Employed, Small Business Ronika Khanna Regulatory/Legal, Self Employed, Small Business Ronika Khanna

Should you Register or Incorporate Your Small Business?

When embarking on a new business venture one of the first decisions that has to be made is the type of legal structure best suits the needs of the new business. In Canada there are essentially two choices - business registration (sole proprietorship or partnership/unincorporated entity) or incorporation.  Like many small business decisions, the answer in not necessarily straightforward and depends on the business owner’s specific set of circumstances:

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9 Tips for Building a Sales Forecast
Accounting, Cash Flow, Self Employed, Small Business Ronika Khanna Accounting, Cash Flow, Self Employed, Small Business Ronika Khanna

9 Tips for Building a Sales Forecast

Having a dynamic, regularly updated sales forecast can be essential to the success of a small business. By forecasting your sales revenue you are helping to control for its unpredictability, an inherent risk in any business venture, and prepare for the decisions that are essential to your business profitability. Whether your sales are increasing, decreasing or static, it is always better when decisions are made proactively rather than reactively.

Building your small business sales forecast can be as simple as you want it to be and does not require an accounting degree , particularly when your business is in the early and/or startup stages. Below are some tips to help you create your sales forecast:

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How to Pay Dividends: Completing the T5 Slip and Summary
Self Employed, Small Business, Business Tax Ronika Khanna Self Employed, Small Business, Business Tax Ronika Khanna

How to Pay Dividends: Completing the T5 Slip and Summary

If you are the owner of a Canadian corporation, you can choose to pay yourself (and other shareholders) dividends instead of a salary. Alternatively, some shareholders also take dividends in addition to a salary depending on their tax planning strategy. If you do decide to pay yourself dividends, it is important to ensure that you prepare the proper documentation for Revenue Canada (CRA) and if you live in Quebec, Revenue Quebec (MRQ) since this must be reported as investment income on your personal tax return in the calendar year in which the dividends are paid. If you are paying dividends to a Canadian shareholder, you must issue a T5 slip while non resident shareholders receive an NR4 slip. The T5 dividend slips are generally due by February 28th of the calendar year following the year in which the dividend was paid Although no income taxes are due at the time of filing the T5 slips with the government, interest and penalties apply for late filing . The process of submitting preparing and submitting the dividend declarations and the documents that need to be filled out and returned to the CRA and MRQ are discussed below:

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What Are the Next Steps After Incorporation

What Are the Next Steps After Incorporation

Once you have decided to establish a new corporation, there are certain best practices that you should implement to ensure that your corporation runs smoothly right from the beginning. If you are transitioning from a sole proprietorship to a corporation (unincorporated to incorporated entity), there are some additional steps that you need to take. By being proactive, you can turn your mind to your actual business and avoid unpleasant surprises (such as incomprehensible letters from the government and inconvenient deadlines). This article looks at the next steps you need to take after you have incorporated your business.

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Financial Roadmap for Employees Transitioning to Self-Employment
Self Employed, Business Tax, Small Business Ronika Khanna Self Employed, Business Tax, Small Business Ronika Khanna

Financial Roadmap for Employees Transitioning to Self-Employment

Deciding to transition from being an employee to self-employed business owner/freelancer/independent contractor. can be a significant life event. It can certainly be exciting as you relish the thought of greater freedom, flexibility and the ability to exercise your creativity in ways that you cannot when you are an employee. However, there is also a great deal of uncertainty, both professionally and financially. And while you cannot control the outcome, understanding where the uncertainty might come from will help you be much better prepared.

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A Guide To Payroll Deductions for Employees and Employers
Ronika Khanna Ronika Khanna

A Guide To Payroll Deductions for Employees and Employers

So, if you have ever been an employee in Canada, you have received a paycheque. The salary or hourly rate is decided upon by you and your employer. Your employer is then responsible for calculating the deductions required by Revenue Canada (and Revenue Quebec for QC based employees) and remitting them to the revenue agencies. They must also complete the T4s (and RL1s in Quebec) for the full year and give them to the employees by February 28th of the year following the year of employment (regardless of termination date during the year) and ensure that they give them to you so that you can complete your tax returns.

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Top 5 GST/HST Mistakes (and How to Avoid Them)
Ronika Khanna Ronika Khanna

Top 5 GST/HST Mistakes (and How to Avoid Them)

Whether you have just started your business venture or have a couple of years under your belt, navigating GST/HST can be confusing and stressful. There’s is lots of information on the internet but hard to know if it is trustworthy or comprehensive. Consequently, it's easy to make mistakes that results in time wasted or worse, unnecessary interest, penalties and letters from the government. From registration errors to missed deadlines, you can avoid these mistakes with the right knowledge.

In this post, I'll walk you through the five most frequent GST/HST mistakes I’ve seen (in my fairly extensive experience as a small business accountant) and share some tips on how to avoid them.

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What Small Business Owners Need to Know About Income Tax Instalments
Self Employed, Small Business, Business Tax Ronika Khanna Self Employed, Small Business, Business Tax Ronika Khanna

What Small Business Owners Need to Know About Income Tax Instalments

Transitioning from being a full time employee to small business ownership or self employment means that you need to cultivate self discipline.  You can no longer rely on your employer to take care of business functions that do not relate to your job ,and must take a much more active role in ensuring that you remain on top of your obligations whether it is collecting payments from customers, paying bills or ensuring that you do not run afoul of Revenue Canada.  One of these obligations requires that you calculate and pay the full amount of your income taxes when you file your income tax return, rather than having your employer remit deductions from your paycheck directly. In addition to having to calculate and pay your income tax, once you exceed a certain income threshold, you are also required to pay income tax and sales tax instalments.

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What Unincorporated Small Business Owners Need to Know about Filing Their Taxes
Business Tax, Small Business, Self Employed Ronika Khanna Business Tax, Small Business, Self Employed Ronika Khanna

What Unincorporated Small Business Owners Need to Know about Filing Their Taxes

Being a small business owner comes with challenges, not the least of which is doing your taxes.  While most Canadian taxpayers have relatively simple tax returns that can easily be completed using software, small business owners have the additional burden of reporting details relating to their businesses.  This can seem onerous, but understanding what needs to be done, and when, can significantly help reduce the stress and ensure that the tax filing process is smooth and straightforward.

One of the types of income on which you pay income taxes is what Revenue Canada (CRA) refers to as “income from self-employment” that is essentially the same as income from a small business.  If you do have business income, then you are required to declare your business income on a tax return.  As an unincorporated small business owner, this business income is reflected on a separate schedule on your personal tax return.  The schedule is called a T2125, which is a “statement of business activities” (discussed below) and at minimum requires that you show any income you earned from a business venture.  If you have incurred expenses to earn the business income, you may also deduct these from your gross revenues or sales to arrive at net income from business.  Unlike a simple personal tax return with no business income, the information that must be reported on a T2125 is generally not simply provided to you on a tax slip, such as a T4 or T5, but must be compiled and calculated.

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How to Read a Profit and Loss Statement
Quickbooks, Accounting Ronika Khanna Quickbooks, Accounting Ronika Khanna

How to Read a Profit and Loss Statement

Whether you're just starting out or a seasoned business owner, it is imperative to understand the financial health of your business.  This can be done via a variety of different types of analyses. In terms of the big picture and overall performance of your business, the reports that are collectively referred to as the financial statements are the most crucial . 

The financial statements typically comprise three reports: the balance sheet, profit and loss statement and statement of cash flows.   

Some of you might be intimidated by the technical terminology of accounting.  But, in reality , the profit and loss statement (also know as the income statement) is actually quite easy to read and understand especially as it relates to your own business. 

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5 Reasons Your Small Business Needs an Accounting System
Ronika Khanna Ronika Khanna

5 Reasons Your Small Business Needs an Accounting System

So, what exactly is an accounting system? At its core, an accounting system is a method of organizing your financial data. There are various types of accounting systems out there, ranging from complex enterprise solutions to simple small business accounting software like QuickBooks. You can even use a spreadsheet if your business is straightforward with minimal transactions. The key is to have some system in place to manage your finances effectively.

Now, let’s explore the five reasons why every small business, including yours, needs an accounting system.

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Essentials for Starting Your Sole Proprietorship
Regulatory/Legal Ronika Khanna Regulatory/Legal Ronika Khanna

Essentials for Starting Your Sole Proprietorship

According to Canada Revenue Agency (CRA), the definition of a sole proprietorship is as follows:

A sole proprietorship is an unincorporated business that is owned by one individual. It is the simplest kind of business structure. The owner of a sole proprietorship has sole responsibility for making decisions, receives all the profits, claims all losses, and does not have separate legal status from the business. If you are a sole proprietor, you also assume all the risks of the business. The risks extend even to your personal property and assets.

The simple answer is that if you are selling any type of product or service, on an ongoing basis, and you are not employed by another organization where you receive an employment income slip such as a T4, you essentially have a business. If this business in not incorporated or part of a partnership with one or more individuals, then you are a sole proprietorship.

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9 Tips For Managing Your Customer Receivables
Accounting, Self Employed, Small Business Ronika Khanna Accounting, Self Employed, Small Business Ronika Khanna

9 Tips For Managing Your Customer Receivables

Any sales that occur within a business where payment is not made up front (eg. retail) or in advance of the sale (eg. down payment for a car), is reflected as an “Accounts Receivable”, which is accounting terminology for amounts owing by customers to a business. It is good to have accounts receivable, as this means you are generating sales. The downside, however, of having accounts receivable is that it represents cash that you don't have now, and along with that comes the possibility that your customers won’t pay you.  Luckily a good system to manage your accounts receivable will help to reduce the number of non paying customers thereby avoiding bad debts.  Below are some steps to help manage and collect on your accounts receivable:

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