# MNJ CPA Professional Corporation

> MNJ CPA is a licensed CPA and LPA firm in Mississauga, Ontario, offering audit and assurance, personal and corporate tax, financial statements, bookkeeping and fractional CFO services across the GTA.

MNJ CPA is led by Manraj Chahal, CPA, LPA, MBA — a Chartered Professional Accountant and Licensed Public Accountant (LPA) regulated by CPA Ontario and the Public Accountants Council of Ontario. Office: Unit #14, 2355 Derry Road East, Mississauga, ON L5S 1V6, Canada. Phone +1 (647) 560-6570. Email info@mnjcpa.ca. Hours: Monday to Friday, 9:30 a.m. to 5:30 p.m. Serves Mississauga, Brampton, Toronto, Etobicoke, Oakville, Milton, Vaughan, Caledon, Bolton, Barrie, Innisfil, Kitchener, Waterloo, London, Greater Toronto Area. Free 15-minute consultations.

## Core services
- [Audit & Assurance](https://mnjcpa.ca/services/audit-assurance/): Independent audits and reviews by a Licensed Public Accountant (LPA).
- [Financial Statement Preparation](https://mnjcpa.ca/services/financial-statements/): Compilations and review engagements prepared under ASPE or IFRS.
- [Personal Income Tax](https://mnjcpa.ca/services/personal-tax/): T1 returns and year-round planning for employees, self-employed and retirees.
- [Corporate Income Tax](https://mnjcpa.ca/services/corporate-tax/): T2 returns and CRA filings that maximize the Small Business Deduction.
- [Fractional CFO Services](https://mnjcpa.ca/services/fractional-cfo/): Senior financial leadership for growing businesses, without the full-time cost.

## Support for businesses
- [Bookkeeping & Accounting](https://mnjcpa.ca/services/bookkeeping/): Monthly books, reconciliations and cloud accounting on QuickBooks or Xero.
- [Payroll Administration](https://mnjcpa.ca/services/payroll/): Full-cycle payroll, CRA remittances, T4s and Records of Employment.
- [HST/GST Filing & Compliance](https://mnjcpa.ca/services/gst-hst/): HST returns, input tax credit optimization and CRA sales tax audit support.
- [Business Incorporation](https://mnjcpa.ca/services/incorporation/): Federal or Ontario incorporation with a tax-efficient structure from day one.
- [CRA Audit & Dispute Representation](https://mnjcpa.ca/services/cra-audit-representation/): Representation in CRA audits, objections, appeals and voluntary disclosures.
- [Business Advisory & Financial Planning](https://mnjcpa.ca/services/business-advisory/): Cash flow, growth, succession and financing advice from a CPA and MBA.

## Tax calculators (2026 federal + Ontario figures)
- [Ontario Income Tax Calculator 2026](https://mnjcpa.ca/resources/calculators/income-tax-calculator-ontario/): Estimate your 2026 federal and Ontario income tax, average and marginal rates.
- [Ontario Take-Home Pay Calculator 2026](https://mnjcpa.ca/resources/calculators/take-home-pay-calculator/): See your net pay per paycheque after tax, CPP, CPP2 and EI.
- [RRSP Tax Savings Calculator (Ontario 2026)](https://mnjcpa.ca/resources/calculators/rrsp-tax-savings-calculator/): Estimate the tax refund from your RRSP contribution and the room you’ll earn.
- [TFSA Contribution Room Calculator 2026](https://mnjcpa.ca/resources/calculators/tfsa-contribution-room-calculator/): Work out your available TFSA room based on age, residency and history.
- [FHSA Calculator: Room, Growth & Tax Savings](https://mnjcpa.ca/resources/calculators/fhsa-calculator/): Estimate your FHSA room, tax savings and down-payment growth.
- [Capital Gains Tax Calculator (Ontario 2026)](https://mnjcpa.ca/resources/calculators/capital-gains-tax-calculator/): Calculate the tax on selling shares, a rental or other capital property.
- [HST Calculator Ontario (13%) and GST/HST by Province](https://mnjcpa.ca/resources/calculators/hst-calculator/): Add or remove 13% Ontario HST, or GST/HST for any province.
- [HST Quick Method Calculator (Ontario)](https://mnjcpa.ca/resources/calculators/hst-quick-method-calculator/): Compare Quick Method and regular HST remittances for your business.
- [Ontario Corporate Tax Calculator (CCPC) 2026](https://mnjcpa.ca/resources/calculators/corporate-tax-calculator/): Estimate federal and Ontario tax for a CCPC, including the SBD.
- [Salary vs. Dividend Calculator for Ontario Owners](https://mnjcpa.ca/resources/calculators/salary-vs-dividend-calculator/): Compare salary, dividends and a mix for paying yourself from your corporation.

## Insights (articles by Manraj Chahal, CPA, LPA, MBA)
- [Year-End Tax Checklist for Ontario Small Businesses (Fiscal 2026)](https://mnjcpa.ca/blog/year-end-tax-checklist-ontario/): Year-end tax checklist for Ontario small businesses in fiscal 2026: clean books, owner pay, bonus accruals, CCA timing, slip deadlines, HST, instalments and EHT.
- [Rental Income Tax in Ontario: A 2026 Guide for Landlords](https://mnjcpa.ca/blog/rental-income-tax-ontario-landlords/): Rental income tax for Ontario landlords: reporting on Form T776, deductible expenses, repairs vs. improvements, CCA and recapture, and selling a rental.
- [Employee vs. Independent Contractor in Canada: How the CRA Decides](https://mnjcpa.ca/blog/employee-vs-independent-contractor/): Employee vs. independent contractor in Canada: the CRA's two-step test, the cost of misclassifying a worker at 2026 CPP/EI rates, CPT1 rulings, slips and PSBs.
- [How to Prepare Your Corporation for a CRA Audit](https://mnjcpa.ca/blog/prepare-for-cra-audit/): How to prepare for a CRA audit: why corporations get selected, how the process works, the documents to gather, record retention, objections and the VDP.
- [Shareholder Loans in Canada: The One-Year Rule, Interest and How to Clean Up](https://mnjcpa.ca/blog/shareholder-loans-canada/): Shareholder loans in Canada: how s.15(2) and the one-year repayment rule work, the 3% prescribed rate for 2026, the series-of-loans trap and clean-up options.
- [RRSP vs. TFSA vs. FHSA in 2026: Which Account Should You Fund First?](https://mnjcpa.ca/blog/rrsp-vs-tfsa-vs-fhsa/): RRSP vs. TFSA vs. FHSA for 2026: contribution limits, deadlines, first-time buyer rules, using the FHSA with the Home Buyers' Plan, and what to fund first.
- [Compilation vs. Review vs. Audit: Which Financial Statements Do You Need?](https://mnjcpa.ca/blog/compilation-vs-review-vs-audit/): Compilation vs. review vs. audit: how the three Canadian engagements differ in assurance, cost and timing, and who requires each one in Ontario.
- [The Small Business Deduction in Canada: Who Qualifies and How It Works in 2026](https://mnjcpa.ca/blog/small-business-deduction-canada/): The small business deduction cuts tax on a CCPC's first $500,000 of active business income. Learn who qualifies, the grinds and Ontario's 2026 rate cut.
- [HST Quick Method vs. Regular Method: Which Saves Ontario Businesses More?](https://mnjcpa.ca/blog/hst-quick-method-vs-regular-method/): HST Quick Method vs. regular method in Ontario: the $400,000 limit, 8.8% and 4.4% rates, the 1% credit, who can't use it and how to elect with Form GST74.
- [GST/HST Registration: When Do Small Businesses Have to Register?](https://mnjcpa.ca/blog/gst-hst-registration-small-supplier/): GST/HST registration for Ontario small businesses: the $30,000 small supplier rule, the two tests, the 29-day deadline, voluntary registration and 13% HST.
- [Should You Incorporate Your Business in Ontario? A 2026 Guide](https://mnjcpa.ca/blog/should-you-incorporate-ontario/): Should you incorporate in Ontario? Compare tax deferral, costs, the LCGE, TOSI, professional corporations and the section 85 rollover before you decide in 2026.
- [Salary vs. Dividends in Ontario: How Owners Should Pay Themselves in 2026](https://mnjcpa.ca/blog/salary-vs-dividends-ontario/): Salary vs. dividends in Ontario for 2026: how RRSP room, CPP, integration, the July 2026 rate cut and the 2027 dividend credit change affect owners.

## Industries served
- Real Estate: Investors, developers, landlords and real estate professionals navigating rental income, capital gains and HST on new builds.
- Healthcare: Physicians, dentists, chiropractors, veterinarians and clinics building tax-efficient professional practices.
- Trades & Construction: Residential and commercial contractors and trades with subcontractors, equipment and progress billing.
- Legal Firms: Lawyers and law firms managing trust accounts, professional corporations and partner compensation.
- Technology & IT: Software developers, tech startups and IT consultants planning for growth, investment and owner pay.
- Engineering & Architecture: Engineers and architects running project-based practices with professional corporation rules.
- Consulting & Professional Services: Consultants, HR firms and marketing agencies optimizing owner compensation and cash flow.
- Non-Profits & Charities: Charities, foundations and trade associations that need audits, T3010 filings and funder reporting.
- Education: Private schools, vocational and trade schools, and educators with unique sales tax and reporting rules.
- Property Management: Property managers and condominium corporations needing trust accounting and audits.
- Small & Family-Owned Businesses: Owner-managed and family businesses, including women-led startups, getting their finances on a solid footing.

## Key pages
- [About MNJ CPA](https://mnjcpa.ca/about/)
- [Tax resources & FAQs](https://mnjcpa.ca/resources/)
- [Client testimonials](https://mnjcpa.ca/testimonials/)
- [Contact & booking](https://mnjcpa.ca/contact/)

## Optional
- [Full text for LLMs](https://mnjcpa.ca/llms-full.txt)