Hello Reader!

Welcome to November 28th 2025! In this Newsletter:

• What’s due at the end of November?
• My Three Favorite Resources for November!
• What due dates are coming up in December?
• Events and Updates!
  ​

What’s Due End of November?

Here are some end of November due dates that may apply to your business; (Note that November 30th falls on a Sunday this year, so these November 30th Deadlines are actually due Monday December 1st)

• If you business is incorporated, and owed greater than $3k in corporate Income Tax for the previous fiscal year, then it is required to pay installments for next year on the last day of every month. November 30th is the due date for the November Corporate Tax Installment.​
  ​
• Though there are no other standard items due at the end of this month, be aware that if your Sales Tax filing is monthly, October's GST/HST filing and remittance is due on November 30th. Also, if your Corporate Fiscal Year End is May, your Corporate Tax Return is due 6 months after your Fiscal Year end (November 30th). If your Corporate Year End is September, the Income Tax Payable is payable 2 or 3 months after the Fiscal Year End; either due end of November or end of December, depending on your corporation. Check in with your accountant to find out more about your corporate tax due dates specific to your corporation.
  ​

My Three Favorite Resources for November!
​

1. Free WSIB Webinar for Employers: (Ontario Specific, but, check your province's Small Business Support Center to see if they have something similar in your jurisdiction!). In Ontario, we have "The Office of the Employer Advisor" which is not WSIB, but, an independent agency of the Ministry of Labour. They provide expert legal advice on workplace safety and insurance claims to any size employer, and at no fee, as the OEA is funded through the premiums paid to the WSIB. They also offer a wealth of other free resources, including Webinars! On December 4th, they are offering a free webinar "Introduction to Workplace Safety and Insurance - Employer Accounts" which is an introductory level presentation directed to Schedule 1 employers who recently registered with the WSIB or who are unsure if they must do so.
   ​
2. ​Schooley Mitchell : Schooley Mitchell, The Cost Reduction Experts, provide a risk-free analysis of your business’s expenses across several cost categories to ensure your business is receiving the best business services at the best price. Using industry-leading pricing databases and long-standing provider relationships, they identify savings opportunities, billing errors, and redundancies - and if no savings are found, the service is completely free! Areas reviewed include Telecom, Payment Processing, Shipping, Supplies, Waste Disposal, and more! I didn’t even know this type of service existed until I met them at the AccountEx Conference this past month! I had a great time chatting with Neil and Peter from Schooley Mitchell. Feel free to reach out to them directly if you’re interested in learning more at neil.shuart@schooleymitchell.com and peter.solomos@schooleymitchell.com.
   ​
3. 2025 Year End Tax Planning: There are certain things that should happen before Dec 31st to take advantage of proactive tax planning strategies for your business. I put out a blog post "What to do before Dec 31st for your business" that lists out three main considerations. For a deeper dive, MNP has an excellent Blog Post "2025 Year End Tax Considerations" that does an excellent job listing out Business Considerations, Personal Considerations, and recent and upcoming changes to consider. Now is the time to act on your year end tax planning, as for many of these things, January will be too late to act!
   ​

What Resources have you found that have helped you start, run, or grow your business? Feature it (and a callout to your business!) in our next Resources Newsletter!

What due dates are coming up in December?

Now’s the time to prep your December Calendar! #BeThatBusiness that is organized! Here are some December due dates that might affect your business:

• If you have employees, December 15th is the due date for your payroll source deductions relating to November's payroll if you are a regular remitter.
  ​
• If you have employees, then you likely are registered for provincial Workplace Insurance (WSIB/WCB). WCB in some provinces is due monthly, and on the 15th.
  ​
• If you owed greater than $3k in personal income tax for two years in a row, then you are required to pay quarterly installments for next year. They don't match the business quarterly schedule though. December 15th is the next personal income tax installment due date.
  ​
• If you business is incorporated, and owed greater than $3k in corporate Income Tax for the previous fiscal year, then it is required to pay installments for next year on the last day of every month. December 31st is the due date for the December Corporate Tax Installment. ​
  ​
• Though there are no other standard items due at the end of this month, be aware that if your Sales Tax filing is monthly, November's GST/HST filing and remittance is due on December 31st. If your Sales Tax quarterly filing is on a different schedule because of a corporate fiscal year end date that is not standard, the GST/HST for a quarter Sept to Nov would be due Dec 31st. Also, if your Corporate Fiscal Year End is June, your Corporate Tax Return is due 6 months after your Fiscal Year end date (December). If your Corporate Year End is October, the Income Tax Payable is payable 2 or 3 months after the Fiscal Year End; either due end of December or end of January, depending on your corporation. Check in with your accountant to find out more about your corporate tax due dates specific to your corporation. Check out CRA's Quick Reference Guide for more information.
  ​

Events & Updates:

Grand Gate Gardens Case Study June Week 5 is coming out soon! The documents are done, the videos are recorded, and editing is being finalized! The June Week 5 Video Series for the Grand Gate Gardens Case Study is scheduled to be published in the first week of December, and this one is going to be EPIC! For the final week of my LIVE ACTION BOOKKEEPING case study, I set up and connect Dext, the popular and widely used digital document management software that is used not only to store the business's source documents, but can be used to enter the business's bookkeeping entries DIRECTLY from the source documents! AND attach the document to the entry in QBO! (It connects to other cloud bookkeeping softwares too, such as Xero, Sage, and Zoho Books!). But June week 5 is not just about Dext... this final week covers SO MUCH, such as bad debt entries in QBO, reconciling the POS Clearing Accounts for Moneris and Square, preparing and filing the GST/HST, and much more! All of the prior weeks have been leading up to this final chapter in the Grand Gate Gardens Case Study. It took a lot of work, and I am so proud of the final result! Subscribe to my channel to make sure you don't miss out on the jam packed final instalment of the Grand Gate Gardens Case Study 2025!

FABULOUS FIRST FRIDAYS @FIVE!: Looking to connect? Join my live FABULOUS FIRST FRIDAYS @FIVE open Zoom Meeting this week! My Monthly Open AMA Zoom Chat Session where we can connect and discuss questions regarding starting and running a business in Canada! (and all things related such as bookkeeping and software and apps!). It's a free group event where anyone can drop by to say hi and ask a question! Next one up is on December 5th! Click here to register!

Be Intentional Today! Get out there, and Be That Business That Thrives! Naomi Wilkins, CPB ​I Love Making Bookkeeping Make Sense ​www.naomiwilkins.ca​ Need more than a First Friday fix?​ Here are a few ways I can help: • QBO GST/HST Module Fix​ • QBO File Health & Reliability Review​ • Nifty Nomi One-on-One Zoom Session​ ​ Let's Get Social! Disclaimer: This Newsletter is intended to inform readers in general terms. It is not intended to provide any tax or business advice. Please consult your accountant if you have any questions about your unique situation. While I have tried to ensure the accuracy of the information in this newsletter, I accept no liability for errors or omissions.