Accounting · Tax · Edmonton会计 · 税务 · 埃德蒙顿
Accurate tax, tidy records, and clear answers — all year round.
Year-end preparation and T2 filing, plus a wider look at compliant tax-planning opportunities.年结整理与 T2 申报，并从整体审视合规的税务优化机会。
Year-end financial statements and compilations (Notice to Reader) — ready for taxes, banks, and shareholders.年终财务报表与汇编（Notice to Reader）——报税、银行、股东都能直接用。
Return preparation and filing support matched to your reporting frequency and records.根据申报周期和账目资料，协助准备并申报 GST/HST。
Consistent transaction recording, reconciliations, and cleaner books for better decisions.日常交易记录、账户核对与账目整理，为经营决策打好基础。
Payroll processing support, remittance tracking, and preparation of year-end information slips.工资处理、代扣代缴跟进，以及年末信息申报表的准备。
Personal income tax preparation with careful review of the information relevant to your situation.根据您的实际情况细致梳理资料，完成个人所得税申报。
Wenyu Su Professional Corporation
Wenyu Su Professional Corporation
Wenyu Su Professional Corporation is an accounting practice led by Sue Su, CPA — based in Edmonton and serving clients across Canada. We work with owner-managed businesses and individuals who value organized records, responsive service, and direct explanations.
由注册会计师苏文玉（Sue Su），CPA 创办并亲自负责，立足 Edmonton，服务全加拿大客户。我们服务中小企业与个人客户，始终做到：账目井然有序、沟通及时顺畅、解释清楚明白。
服务行业涵盖：餐饮、零售、制造业、房地产、国际贸易、医疗健康与非营利组织等各行各业。
Our approach is practical: understand the facts, explain the options, complete the work carefully.
我们的宗旨：以专业、及时、贴心的服务，帮客户税务合规、账目清晰、经营安心。
With well over a decade of experience in accounting and tax, Sue has worked on both sides of the desk — in public practice and in corporate finance — so she sees the numbers the way a business owner does, not just as figures on a tax return.
苏文玉拥有十余年会计与税务经验，先后在会计师事务所与企业财务部门任职，兼具双方视角——她习惯站在企业主的角度看待数字，而不只是着眼于税表本身。
A newcomer herself, she understands the confusion of facing an unfamiliar tax system — and explains it in plain language, turning messy books and tax worries into clear, compliant plans.她 2010 年来到加拿大，自己也是新移民，特别理解大家面对陌生税务体系时的困惑——善于化繁为简，把杂乱的账目和报税的担忧，理成清晰、合规的方案。
She also stands with clients when the CRA comes asking — handling payroll, GST/HST and corporate tax audits and reviews. She has successfully recovered significant amounts in disputed taxes for her clients.她多次主导回复 CRA 审计，成功为客户争回可观的税款。
At her practice, you work directly with Sue, in English or Mandarin — and however complex the tax question, she explains it clearly and simply.在本事务所，您的事务均由注册会计师本人亲自跟进，可用英文或中文沟通——无论税务问题多么复杂，都会为您讲清楚、说明白。
Corporate and self-employed deadlines are common examples. Check both dates before you plan.公司税与自雇个人税尤其常见。安排时，请同时确认两个日期。
| Item项目 | Typical due date常见截止日 | What to know重点说明 |
|---|---|---|
| T2 returnT2 公司税申报表 | 6 months after year-end年结后 6 个月 | This is the filing deadline. A balance owing is usually due earlier.这是申报期限；如有欠税，缴款期限通常更早。 |
| Balance of tax欠税余额 | 2 months; 3 months for an eligible CCPC一般 2 个月；符合条件的 CCPC 为 3 个月 | Measured from the corporation’s tax year-end. The three-month rule applies only when every CRA condition is met.从公司税务年度结束日起计算。三个月期限只在全部 CRA 条件同时满足时适用。 |
| Tax instalments分期预缴 | Monthly; quarterly if eligible一般按月；符合条件可按季 | Generally required when tax payable exceeds $3,000. First-year and other exceptions can apply.相关应纳税额超过 $3,000 时通常需要预缴；首个税年等情况可能例外。 |
| Filing frequency申报频率 | File and pay申报及缴款 | What to know重点说明 |
|---|---|---|
| Monthly or quarterly按月或按季 | 1 month after period-end申报期结束后 1 个月 | File the return and remit any amount owing by the same date — even for a nil return.申报与缴款通常同日到期；即使为零申报，也仍需按时提交。 |
| Annual按年 | Usually 3 months after fiscal year-end通常为财年结束后 3 个月 | For an individual with business income and a December 31 year-end: file by June 15, but pay net GST/HST owing by April 30.个人经营者若为按年申报且财年为 12 月 31 日：6 月 15 日前申报，但欠缴净 GST/HST 仍须在 4 月 30 日前缴清。 |
| Annual-filer instalments按年申报者分期预缴 | Quarterly, if required如需预缴，按季 | An annual filer with previous-year net tax of $3,000 or more may need quarterly instalments.若上一财年的净税额为 $3,000 或以上，按年申报者可能需要按季预缴。 |
| Annual taxable supplies年应税销售额 | Reporting period申报周期 | Filing & payment deadline申报与缴款截止日 |
|---|---|---|
| $1,500,000 or less不超过 $1,500,000 | Annual (monthly or quarterly by choice)年报（可自愿选择月报或季报） | Within 3 months after fiscal year-end财年结束后 3 个月内 |
| Over $1,500,000 up to $6,000,000超过 $1,500,000 至 $6,000,000 | Quarterly (monthly by choice)季报（可自愿选择月报） | Within 1 month after the quarter ends季度结束后 1 个月内 |
| Over $6,000,000超过 $6,000,000 | Monthly月报 | Within 1 month after the month ends月份结束后 1 个月内 |
Based on total worldwide taxable supplies made by you and your associates.按您及关联方的全球应税销售额计算。
| Item项目 | Typical due date常见截止日 | What to know重点说明 |
|---|---|---|
| T4 / T5 | Last day of February次年 2 月最后一天 | Generally due after the calendar year covered. Special deadlines can apply when a business ends.一般在相关日历年度结束后的次年二月最后一天前完成；企业终止经营等情况可能适用不同期限。 |
| T4A | Last day of February次年 2 月最后一天 | Covers pensions, other income, and fees paid to contractors and other service providers.涵盖养老金、其他收入，以及支付给承包商和其他服务提供者的费用。 |
| T3 | 90 days after the trust’s year-end信托财年结束后 90 天内 | Reports trust income allocated to beneficiaries. The deadline follows the trust’s own year-end, not the calendar year.申报信托分配给受益人的收入。截止日按信托自身的财年结束日计算，不按日历年度。 |
| NR4 | March 313 月 31 日 | For amounts paid or credited to non-residents of Canada, such as rent, royalties and certain interest.适用于支付或记入加拿大非居民名下的款项，如租金、特许权使用费及部分利息。 |
| T5018 | Within six months after the reporting period ends报告期结束后 6 个月内 | Reports construction contract payments to subcontractors. The reporting period is the calendar year or the payer’s fiscal year.申报向分包商支付的建筑合同款项。报告期为日历年度或付款方的财政年度。 |
| Taxpayer纳税人 | File申报 | Pay缴款 |
|---|---|---|
| Most individuals一般个人 | April 304 月 30 日 | Any balance owing is also due April 30.如有欠税，也须在 4 月 30 日前缴清。 |
| Self-employed自雇人士 | June 156 月 15 日 | Any balance owing is still due April 30.申报可到 6 月 15 日，但欠税仍须在 4 月 30 日前缴清。 |
| Item项目 | 2026 reference2026 参考 | What to know重点说明 |
|---|---|---|
| RRSP contribution deadlineRRSP 供款截止日 | First 60 days of the following year次年的前 60 天 | For the 2025 tax year, the deadline is March 2, 2026.2025 税年的供款截止日为 2026 年 3 月 2 日。 |
| TFSA annual dollar limitTFSA 年度额度 | $7,000 | If you have been eligible every year since 2009 and have never contributed or withdrawn, your cumulative room is $109,000 in 2026. Your own room varies — check your records.自 2009 年起每年均符合资格、从未供款或提款者，2026 年累计额度为 $109,000。个人实际额度不同，请核对自己的记录。 |
Your exact deadline can vary with your reporting frequency and fiscal year-end — please confirm the date that applies to you.具体截止日期会因申报频率和财政年度截止日而有所不同，请按您的实际情况确认。
Five foundations for keeping an Alberta corporation organized from day one.从第一天起，把公司的五件基础工作做清楚。
Starting a new company? Talk to your accountant early. Getting the setup right from day one — registrations, accounts, and bookkeeping — saves you from fixing problems later.新开公司？建议尽早联系会计。前期的设立、账户和记账一开始就做好，能省去日后许多麻烦。
Sue Su, CPA · 780-710-9832 · [email protected]
A short starting point for common questions. Your exact deadline or obligation may depend on your filing frequency and circumstances.从常见问题开始，快速了解重点。您的具体截止日期或申报义务可能因申报周期和实际情况而不同。
A corporation generally files its T2 income tax return within six months after its tax year-end. The payment deadline may be earlier, so keep the two dates separate in your records.
一家公司一年有多个截止日期——申报、缴款、GST/HST、工资，互不相同（申报日也不一定等于缴款日）。每个公司的情况不一样，请务必把属于您的每一个日期弄清楚；不确定，就问您的会计。
CRA source ↗CRA source / CRA 资料 ↗GST/HST registrants generally must file each required return by the due date even when there were no business transactions or no amount owing in the period.
已注册 GST/HST 的企业，一般即使某申报期没有业务交易或无需缴款，也仍需在截止日前提交申报表。
CRA source ↗CRA source / CRA 资料 ↗T4 information returns are generally due by the last day of February following the calendar year. Early payroll reconciliation helps surface missing information before filing time.
T4 信息申报一般需要在相关日历年度结束后的次年二月最后一天前完成。提前核对全年工资记录，有助于在申报前发现遗漏。
CRA source ↗CRA source / CRA 资料 ↗A quick first estimate — then confirm with a professional before you decide.先快速估算，决定前再找专业人士确认。
Estimate for illustration only, based on the assumptions shown and 2026 federal and Alberta rules. Your actual tax depends on your full situation.本测算仅供参考，基于所示假设及 2026 年联邦与阿尔伯塔省规则。您的实际税额取决于您的完整情况。
For advice on your specific situation, talk to an accountant.想按您的具体情况算清楚，欢迎咨询会计师。
Sue Su, CPA · Wenyu Su Professional Corporation · 780-710-9832 · [email protected]Book a Consultation预约咨询Estimate for illustration only, based on the assumptions shown and 2026 federal and Alberta rules. Your actual tax depends on your full situation.本测算仅供参考，基于所示假设及 2026 年联邦与阿尔伯塔省规则。您的实际税额取决于您的完整情况。
For advice on your specific situation, talk to an accountant.想按您的具体情况算清楚，欢迎咨询会计师。
Sue Su, CPA · Wenyu Su Professional Corporation · 780-710-9832 · [email protected]Book a Consultation预约咨询Contact联系我们