01 · Issue
Software subscriptions, cloud tools, GitHub, testing services, and professional development need consistent categorization
Software Developers
Accounting for incorporated software developers and contract engineers.
CPA support for Canadian software developers with T4A income, agency contracts, U.S. clients, software deductions, GST/HST, and incorporation questions.
Common contract patterns
The accounting should follow the work pattern. These are the contract types and arrangements that come up most often for this role.
01
backend and full-stack development
02
mobile app contracts
03
SaaS product work
04
platform migrations
Tax and bookkeeping issues to watch
Patterns that come up in practice for this role and that a generic small-business accountant may not be watching for.
02 · Issue
A move from T4 employment to T4A or corporate invoicing creates tax set-aside and instalment questions
03 · Issue
One long client relationship can create PSB facts that should be reviewed before renewal
Deeper reading
Higher-rate technical contractors typically have more at stake than filing. Incorporation timing, GST/HST treatment, compensation planning between salary and dividends, retained earnings strategy, and PSB fact review are all decisions that come up as contracts grow and rates rise.
The pages below address the specific questions that come up most often for this role.
Related guides
Detailed breakdowns of the decisions that come up most often for this role.
- G · 01
Should I Incorporate as an IT Contractor?
The tax math, admin cost, PSB risk, and cash-flow factors that determine whether incorporation makes sense for IT contractors.
→ - G · 02
Personal Services Business Risk for Incorporated IT Contractors
What a personal services business determination means, how CRA assesses it, and the tax and expense consequences for incorporated contractors.
→ - G · 03
GST/HST Registration for Canadian IT Contractors
The $30,000 threshold, voluntary registration, input tax credits, and retroactive liability risk for IT contractors.
→ - G · 04
Quarterly Tax Instalments for Canadian IT Contractors
When CRA requires instalment payments, the three calculation methods, due dates, and interest risk for IT contractors.
→ - G · 05
Home Office and Business Expenses for IT Contractors
How Canadian IT contractors should support home office, software, equipment, phone, internet, and vehicle deductions.
→
Software Developers
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