In this episode, we finish our two-part conversation on the small business deduction, this time discussing the differences between active business income and income from a specified investment business or a personal services business.

This episode is the first of a two-part series on the small business deduction. We will be discussing some of the key concepts for businesses when determining eligibility for the small business deduction.

In this episode, we finish our two-part conversation on the Canada pension plan (CPP) enhancement with subject matter expert Kevin, of the Business Compliance Directorate at the CRA, this time discussing some important information for individuals and how the enhancement will be rolled out.