About SaltLedger

Last updated: May 2, 2026

SaltLedger is an independent editorial reference on bookkeeping fundamentals for small businesses operating in Canada. The content covers expense categorization, GST/HST obligations, record-keeping requirements under the Income Tax Act, and the practical side of choosing and maintaining accounting software.

The site does not offer tax advice, financial planning, or professional services of any kind. The articles here are written to give owners a working understanding of concepts before they engage with an accountant or bookkeeper — not to replace that engagement.

What this resource covers

The three main areas addressed on this site are:

Expense tracking — how to categorize, document, and retain records in a format that satisfies CRA requirements
GST/HST — registration thresholds, input tax credits, filing schedules, and common compliance points
Accounting software — a practical comparison of tools used by sole proprietors and incorporated small businesses in Canada

Who maintains this site

Margaret Holloway

Editor

Margaret has spent twelve years writing about small business administration and tax compliance in Canada. She holds a CPA designation and has contributed to several provincial accounting associations.

David Tran

Content Reviewer

David reviews articles for factual accuracy against current CRA publications and the Income Tax Act. He previously worked as a small business bookkeeper in British Columbia for eight years.

Lisa Okafor

Research Lead

Lisa tracks regulatory updates from the CRA, Finance Canada, and provincial revenue bodies, and flags material changes that require content revisions.

Editorial standards

All articles cite sources directly, typically CRA publications, Finance Canada bulletins, or relevant legislation. Where figures are referenced — thresholds, rates, deadlines — the underlying government document is linked so readers can verify currency. Regulations change; the publication date shown on each article reflects the last review.

Contact

123 Wellington St W, Suite 400
Toronto, ON M5V 3C7
Phone: +1 (416) 200-1234
Email: info@saltledger.org

Nothing on SaltLedger constitutes legal, tax, or financial advice. Consult a qualified Canadian accountant or tax professional for guidance specific to your situation.