Completing a GST/HST Return with Spreadsheet-Based Method Data

When preparing returns from poor or damaged corporate records, several forms of data reconciliation are required. As previously described, the spreadsheet-based method is a useful tool for preparing certain data reconciliations. In its first form of reconciliation, the spreadsheet-based method focuses on the preparation of financial statements, specifically the income statement and balance sheet. Financial […]

Converting Corporate Bank Statements to Financial Statements: A last-resort, spreadsheet-based method

The purpose of this document is to illustrate a spreadsheet-based method to assist in compiling financial statements from corporate bank account data. Use of this method may be appropriate in cases where a corporation has fallen behind on its accounting responsibilities; is undergoing a corporate tax or trust exam audit with lost, incomplete or erroneous records; or when an inactive corporation has few transactions in a reporting period and requires financial statements in short order.

Hardening the Xen Hypervisor Debian 9 DomU: A review of default packages and libraries

The threat of running unnecessary services on a system bloated with extra software is a less commonly discussed security concern. Yet enabled and listening services weaken the server’s defences by creating potential entry points for the attacker, as well as by providing resources for the attacker to use against other machines. The server hardening maxim we’re interested in today goes as follows: “Install only necessary software; delete or disable everything else.” With this topic in mind, our task is to examine how this technique applies to a Xen Project hypervisor DomU virtual machine running a paravirtualized Debian 9 operating system.

Is there correlation between prices in residential and commercial real estate markets?

Is there correlation between prices in residential and commercial real estate markets? The simplest answer is affirmative: since prices in both residential and commercial real estate are controlled by identical supply and demand drivers, they are correlated. Low interest rates, low unemployment, increased trade, population growth, and stagnated innovation in transportation technology are some of […]

A government experiment in intervention: Views of the current real estate market

The Bank of Canada‘s January 2018 Monetary Policy Report and November 2017 Financial System Review both highlight the impact of recent government interventions on the country’s hottest housing markets – those of greater Vancouver and Toronto. In many respects, announced interventions have effectively signalled the government’s need to address the risks of inflated residential real […]

The economy in general: A Bank of Canada perspective

The January 2018 Bank of Canada (“BOC”) Monetary Policy Report announced strong growth in the Canadian economy during 2017, including near-capacity levels of economic activity.[1] By their estimates, GDP growth came in at around 3% for 2017 with approximately 70% of that growth derived from domestic consumption – a historically normal level of household consumption […]