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Ontario employers looking to grow their skilled workforce may be eligible for significant financial support through provincial and federal apprenticeship programs. These incentives are designed to help businesses offset training costs, support apprentice success, and strengthen Ontario’s skilled trades pipeline. Achievement Incentive Program The Ontario government’s Achievement Incentive Program (AIP) provides grants to employers who…

The Canada Revenue Agency (CRA) has announced plans to modernize services for the charitable sector, signaling a continued shift toward digital service delivery and online account management. While no implementation date has been announced, charities may eventually be required to file their annual T3010 Registered Charity Information Return online rather than through paper submissions. The…

Program & Tax Credit Updates Ontario Regional Opportunities Investment Tax Credit (ROITC) The Ontario government has announced that the ROITC program is scheduled to end on December 31, 2026. The ROITC is a refundable tax credit of up to $45,000 per year, equal to 10% of eligible expenditures incurred to construct, renovate or acquire eligible…

Ontario 2026 Budget: Key Tax Highlights The Ontario 2026 Budget includes tax relief for small businesses, changes to dividend taxation, the phase-out of a regional investment tax credit, and a temporary enhancement to Ontario’s HST new housing rebates. 1. Ontario Small Business Tax Rate Reduced Ontario will reduce its small business corporate income tax rate from 3.2%…

Not-for-Profit Organization Changes Draft legislation by the Department of Finance released earlier this year will require non-profit organizations (NPO’s), who may not have been previously required, to file a T1044. This change will apply to fiscal years that begin on or after January 1, 2027. Currently a NPO is required to file a T1044 with…

Electronic Mail CRA is continually changing the method of communication for individuals. Individuals are now urged to register for a MyAccount and update their notification preferences. Taxpayers should regularly check their online correspondence in their MyAccount to ensure that they do not miss out on important information such as notices of assessments/reassessments, instalment reminders, post assessment…

Farm Succession: Planning Beyond Today Planning for the future of your farm involves more than passing down assets—it requires thoughtful consideration of financial, tax, and family dynamics to help ensure a successful transition. Ward & Uptigrove’s Agriculture Group invites you to attend Farm Succession: Planning Beyond Today, a complimentary presentation focused on helping farm families…

Staff Updates We are proud to congratulate the following staff members on their development and progression into new roles. Agriculture Department Progressions Zack Boertien Senior Accountant Tax Department Progressions Lydia Ossendyver Tax Manager New Staff Welcome! We are thrilled to welcome the following new staff members to our team: Joshua Dryden Tax Manager, CPA, CA,…

Landlord or Employer? Can it be Both? Short Answer: Yes, it can be both. Our HR Solutions team regularly hears from employer clients who include rental housing as a condition of employment. Employers need to know that they may become landlords under the Residential Tenancies Act, 2006, Ontario (“RTA 2006”) when they provide housing to employees. This…

The Canada Revenue Agency (CRA) has made updates to help process your disability tax credit (DTC) applications quicker. Updates to the DTC application are happening this summer. Key Dates to Remember Apply Using the Online DTC Application Form If you submit your application online through your CRA account, the CRA can process it faster than…

Veterinary Advisory Group Updates Ward & Uptigrove Veterinary Advisory Webinars The Veterinary Advisory Group hosted a webinar in February where we discussed the following topics: If you missed this webinar and would like to view the recording, or any of our previous webinars, you can find them here: https://www.wardanduptigrove.com/webinar-recordings We welcome your input – if…

If you are registered for a Canada Revenue Agency (CRA) account and currently receive paper mail, the way you receive your mail from the CRA might be changing. Since July 3, 2025, the CRA has implemented a multiphase initiative to transition approximately 1.3 million individuals from paper to online mail. As of May 28, 2026, the initiative…