Accounting for Realtors

Accounting for realtors and real estate agents in Ontario

Featherly Services works with realtors and brokers across the Greater Toronto Area and Ontario. We turn lumpy commission income into books you can read, keep your vehicle deductions audit-ready, and help you decide whether a personal real estate corporation makes sense.

The short answer

Realtors earn irregular commission income, must charge HST once they pass $30,000, and rely on vehicle deductions that CRA scrutinizes. Whether to incorporate through a personal real estate corporation depends on how consistent your net income is.

What's Different

What makes accounting for realtors different

Commission and brokerage splits

Your revenue is the gross commission you earned. The brokerage's share is an expense, not a reduction of revenue. Recording only the net deposit understates both sides.

HST registration

Real estate commissions are taxable. Once your income passes $30,000 you register and charge HST, and a personal real estate corporation needs its own HST account.

Mileage and vehicle costs

Showings and appointments make vehicle costs one of your biggest deductions and one of the most challenged. A log kept at the time of each trip protects it.

Personal real estate corporations

Since 2020, Ontario realtors can earn commission through a personal real estate corporation. It can defer tax on income you do not draw, but it only pays off above a consistent income level and comes with ownership rules.

Referral fees and team splits

Payments to other agents or non-employee team members generally need a T4A at year end. It is one of the most commonly missed filings.

Irregular income and tax set-aside

Commission arrives in bursts. A tax reserve and, where they apply, instalment payments keep tax time from becoming a surprise.

Common Mistakes

What we see go wrong

  • Keeping no mileage log and estimating vehicle use at year end
  • Recording net deposits instead of gross commission
  • Not registering for HST after crossing the $30,000 threshold
  • Missing the T4A on referral fees and team splits
  • Incorporating before income is steady enough to benefit

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
  • Deciding whether and when a personal real estate corporation makes sense
  • 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 realtors

Do realtors charge HST?

Yes. Real estate commissions are taxable. Once your commission income exceeds $30,000 in a calendar year or over four consecutive quarters, you must register for HST and charge it.

Should a realtor incorporate?

It can be worth a serious look once net commission income is consistently above roughly $80,000 to $100,000 a year. Below that, the added accounting and legal cost often outweighs the tax deferral.

What can a realtor deduct?

Commonly claimed costs include board and MLS fees, marketing and photography, errors and omissions insurance, a proportion of home office costs, vehicle expenses supported by a mileage log, and continuing education.

How much does an accountant cost for a realtor?

Our monthly bookkeeping starts at $500 a month and T2 returns start at $2,000, priced by volume and complexity. Solo agents are quoted after a free intro call.

Fully Remote

Talk to a CPA who already works with realtors.

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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