Accounting for Consultants and Agencies

Accounting for consultants and agencies in Ontario

Featherly Services works with independent consultants, marketing agencies, IT firms, and coaches across the Greater Toronto Area and Ontario. The bookkeeping is usually simple. The tax questions around your corporation, your clients, and your subcontractors are not.

The short answer

Consultants and agencies usually face three tax questions: whether the corporation could be treated as a personal services business, how to pay yourself, and how HST works with foreign clients and subcontractors. Getting those right matters more than the day-to-day bookkeeping.

What's Different

What makes accounting for consultants and agencies different

Personal services business risk

If you would be an employee of your main client but for the corporation, CRA can treat it as a personal services business, which loses the small business deduction and restricts deductions. It matters most when one client provides most of your revenue.

Owner pay

Salary versus dividends affects RRSP room, CPP, and how much stays in the corporation. A simple rule is to take enough salary to generate the RRSP room you want, then top up with dividends.

Subcontractors and T4As

Agencies that use freelancers generally issue T4As when payments to a subcontractor exceed $500 in a year. Payments to non-residents for work done in Canada can also trigger withholding.

HST and foreign clients

Services to non-resident clients are often zero-rated. That means you charge no HST but can still claim input tax credits, so the classification affects your refunds.

Retainers and project billing

Retainers and milestone billing need consistent revenue recognition so your books match your cash and your tax return.

Software, tools, and home office

Subscriptions, equipment, and home office costs add up quickly. Coded correctly they are deductions. Coded carelessly they are audit questions.

Common Mistakes

What we see go wrong

  • Relying on one client for most revenue without reviewing personal services business risk
  • Paying freelancers without issuing the T4As that may be required
  • Charging or not charging HST to foreign clients without confirming the treatment
  • Taking all profit as dividends with no plan for RRSP room or CPP
  • Letting investments inside the corporation cross the $50,000 passive income limit

What we handle for you

  • Monthly bookkeeping in QuickBooks Online
  • Corporate tax return (T2) and your personal return (T1), coordinated
  • GST/HST returns and input tax credit tracking
  • Reviewing personal services business risk and planning owner pay
  • Year-round advice, not just at filing time

Pricing: bookkeeping from $500 a month, T2 returns from $2,000. Priced by volume and complexity, quoted after a free intro call.

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FAQ

Common questions from consultants and agencies

What is a personal services business?

It is an incorporated arrangement where the owner would reasonably be considered an employee of the client if the corporation did not exist. It loses the small business deduction and faces restricted deductions, so it is worth checking when one client provides most of your revenue.

Do consultants need to incorporate?

Not always. Once net profit is consistently above roughly $100,000, incorporation usually starts to pay off through tax deferral. Below that, the extra cost and complexity may outweigh the savings.

Do I charge HST to clients outside Canada?

Services supplied to non-resident clients are often zero-rated, which means no HST is charged but you can still claim input tax credits. The exact treatment depends on the service and the client, so confirm it before invoicing.

Do you work with agencies outside Toronto?

Yes. We are fully remote and work with consultants and agencies across Ontario using shared QuickBooks Online access and secure document sharing.

Fully Remote

Talk to a CPA who already works with consultants and agencies.

We serve clients across the Greater Toronto Area, including Toronto, Mississauga, Markham, Vaughan, Brampton, Oakville, Hamilton, Ottawa, Oshawa, and all of Ontario. Book a free 20-minute intro call. No pressure, no sales pitch.

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