Guides

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1,407 plain-English guides on cross-border moves, US and Canadian returns, and small-business money. Each one ends in what to do next, and says when a written Position Check is the smarter first step.

Capital gains RRSP TFSA Departure tax Estate tax FBAR LLC Principal residence

CROSS-BORDER A Canadian Corporation With a U.S. Shareholder

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Fairlight Accounting · US + Canadian Tax Desks

1,407 guides

CFO

Dental Associate Compensation: Production Pay, Buy-In Structures, and Tax Treatment

September 3, 2026

How associate dentists are paid — daily guarantees, production percentages, collections-based pay — and how the buy-in that often follows is structured, financed, and taxed.

CFO

Dental Practice Entity Structure: LLC, S-Corp, Partnership, and When to Change

September 3, 2026

How Florida dentists should think about PLLCs, professional associations, S-corp elections, and partnerships — the self-employment tax math, the QBI wrinkle, and the triggers for changing.

CFO

Dental Practice Retirement Plans: Defined Benefit, Cash Balance, Solo 401(k), and How to Stack Them

September 3, 2026

How high-earning dentists shelter six figures a year: 401(k) with profit sharing, cash balance plans, the stacking rules, and why the Solo 401(k) rarely fits a real practice.

CFO

Dental Practice Startup Costs: New Practice vs Acquisition and How Each Is Deducted

September 3, 2026

A scratch startup and a practice acquisition cost similar money but produce completely different tax results. How IRC 195, bonus depreciation, QIP, and purchase price allocation actually play out.

CFO

Dental Service Organizations: How DSO Structures Work and What They Mean for Taxes

September 3, 2026

The two-entity structure behind every DSO deal — clinical practice plus management company — how the management fee works, and the tax questions every selling dentist should ask.

CFO

Restaurant Cash Flow: The 13-Week Forecast and Budgeting for South Florida's Slow Season

September 3, 2026

Restaurants die of cash, not losses. How to build a rolling 13-week cash forecast, bank the season to survive August and September, and stop borrowing from sales tax and payroll.

CFO

Reading a Restaurant Lease Like an Accountant: NNN, Percentage Rent, CAM Reconciliations, and the Tax Angles

September 3, 2026

Occupancy is a restaurant's biggest fixed cost after labor. How triple-net charges and percentage rent really work, why the annual CAM reconciliation deserves an audit, how TI allowances are taxed, and what changed with Florida's rent tax repeal.

CFO

LLC or S-Corp for Your Restaurant? The Payroll-Tax Math and the Right Time to Switch

September 3, 2026

Nearly every restaurant should be an LLC for liability. The real question is when to elect S-corp taxation — the self-employment tax math, the reasonable-salary rules, and the traps for multi-owner and multi-location groups.

CFO

Opening a Restaurant: How Pre-Opening Costs, Build-Out, and Liquor Licenses Are Actually Deducted

September 3, 2026

The tax sorting of a restaurant opening — Section 195 startup costs and the $5,000/$50,000 trap, bonus depreciation on equipment and QIP build-out, smallwares, and what a Florida quota liquor license really is for tax purposes.

CFO

Dental Practice Valuation and Sale: What Determines the Price and How the Tax Works

September 3, 2026

How dental practices are valued — collections rules of thumb vs EBITDA multiples — and how an asset sale's purchase price allocation splits your proceeds between capital gain and ordinary income.

CFO

A Fractional CFO Isn't a Cost — It's the One Hire That's Supposed to Pay for Itself

June 24, 2026

Most owners think a CFO is a luxury for big companies. The truth: a good fractional CFO is built to return more than it costs — through pricing and margin fixes, cost-and-vendor cleanup, tax structure, and trapped cash. Here's where the money is actually hiding.

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