Corporate Giving and Sponsorships: Different Purposes, Different Records
Distinguish gifts from promotional arrangements before approving and recording year-end spending.
Accounting
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Publications by topic
Accounting
Articles and perspectives from Sheldon & Xu CPA.
Articles in this category
11–20 of 39 articles
Accounting
The October Forecast Refresh: Replace Budget Assumptions with Evidence
Use nine months of results to rebuild the year-end forecast and early 2026 cash view.
Accounting
Quarter-End Covenant Review: Know What Your Lender Will See
Recalculate covenants from lender definitions before statements are delivered.
Accounting
Professional-Practice Benchmarks: Compare Carefully and Act Specifically
Use external benchmarks as questions, then confirm causes in the practice’s own records.
Accounting
Mid-Year Corporate Tax Instalments: Reconcile the Estimate to Cash
Revisit the instalment method when current results differ materially from the prior year.
Accounting
GST/HST Quarter-End: Protect Input Tax Credits with Better Documentation
Review invoice evidence, commercial use and reconciliations before claiming input tax credits.
Accounting
Quarter-End Cash Review: Taxes, GST/HST and Debt in One Forecast
Combine statutory payments and financing obligations before approving distributions or spending.
Accounting
T4 and T4A Filing: Complete the Reconciliation Before the Deadline
Reconcile payroll, benefits and contractor reporting before filing information returns.
Accounting
2025 Payroll Reset: CPP2, EI and Cash Planning
Reset payroll assumptions for the 2025 CPP, CPP2 and EI limits, then connect them to hiring and cash-flow decisions.
Accounting
The December 31 Owner-Manager Checklist
Close the year with documented payroll, remittance, investment, governance and cash-flow decisions.
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